The tariff classification of a plastic pumpkin scooping spoon from China

N176696 August 22, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a plastic pumpkin scooping spoon from China Dear Ms. Tsiavos: In your letter dated July 21, 2011, you requested a tariff classification ruling. Each of the submitted samples is identified as a Super Gooper Scooper, Item 94687. This item is a large plastic spoon designed to be used to clean out the inside of a pumpkin. It measures approximately 12½” in length and has a cut-out motif of a Jack-O-Lantern face on the bowl of the spoon. The words “Super Gooper Scooper” are embossed in black letters on the handle of the spoon. Three samples were submitted that are respectively of orange, purple, and green color. The applicable subheading for Item 94687 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