The tariff classification of a plastic lid and plastic scoops from China

NY L86518 August 3, 2005 CLA-2-39:RR:NC:N2:221 L86518 CATEGORY: Classification TARIFF NO.: 3923.50.0000; 3924.10.4000 Mr. Darlene D. Jones Schenker, Inc. 192 Ballard Court, Suite 200 Virginia Beach, VA 23462 RE: The tariff classification of a plastic lid and plastic scoops from China Dear Ms. Jones: In your letter dated July 13, 2005, on behalf of Rubbermaid, Inc., you requested a tariff classification ruling. Three samples were submitted with your request. The first sample is a lid for a large dry food canister designed for use in restaurants. The lid is of two-piece construction with a sliding opening to allow access to the contents. It is available in three different widths. The lids will not be imported with the canisters. You also submitted two different sizes of large food scoops. Each scoop is constructed with a lip that hooks onto a corresponding lip on the inside of the lid. The applicable subheading for the plastic lids will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic food scoops will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles and toilet 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