The tariff classification of a plastic pumpkin scoop from China.

NY L83279 April 4, 2005 CLA-2-39:RR:NC:SP:221 L83279 CATEGORY: Classification TARIFF NO. 3924.10.4000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of a plastic pumpkin scoop from China. Dear Mr. Williams: In your letter dated February 20, 2005, you requested a classification ruling. The submitted sample is a plastic pumpkin scoop, identified as stock number CI011. The pumpkin scoop is designed with saw-like teeth to carve and remove all the seeds and other material from inside the pumpkin. The sample is returned as you requested. The applicable subheading for the plastic pumpkin scoop will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division