The tariff classification of a child’s plastic yogurt eating utensil from China

N227486 August 23, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Paul F. Fitzpatrick MIQ Logistics 20 Central Street Suite 108 Salem, MA 01970 RE: The tariff classification of a child’s plastic yogurt eating utensil from China Dear Mr. Fitzpatrick: In your letter dated July 24, 2012, on behalf of The Marketing Store Worldwide L.P., you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Yogurt Rabbit Meter. This item is a molded plastic eating utensil that measures approximately 3.125” long by 0.75” wide by 0.05” thick. Each utensil will be of one of the following four colors: red, orange, yellow or blue. The top of each utensil is molded in the shape of a rabbit’s head. This item is designed to be used by children to eat their yogurt and to track their progress as they do so. The shading of the color of the utensil changes when dipped into the cold yogurt. A single “Rabbit Meter” will be included as a free interactive promotion in every 4-pack of yogurt cups, which are not included in the importation. The applicable subheading for the Yogurt Rabbit Meter 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%. 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, Thomas J. Russo Director National Commodity Specialist Division