The tariff classification of plastic carafes from Taiwan

N064200 July 8, 2009 CLA-2-39:OT:RR:E:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Geri K. Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of plastic carafes from Taiwan Dear Ms. Davidson: In your letter dated June 9, 2009, you requested a tariff classification ruling. The submitted illustrations depict two items that are each identified as a Carafe, VPN# MECA306C, which has a 6 liter capacity and VPN# MECA308C, which has an 8 liter capacity. Each carafe is made of acrylic plastic material and each has a lift-off plastic lid. These carafes can be used to serve ice tea or salad dressings. The lid of each carafe has a spout so that ice tea can be poured with the lid in place, which helps to hold back the ice. The applicable subheading for VPN# MECA306C and VPN# MECA308C will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division