The tariff classification of a plastic egg spatula from China

N265848 July 14, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Frank Guerrera Hampton Direct 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of a plastic egg spatula from China Dear Mr. Guerrera: In your letter dated June 15, 2015, you requested a tariff classification ruling. The submitted sample is identified as an Egg Spatula, item# 40582. This item is made of polyamide (PA) plastic material. It is a one-piece item that is composed of a top two-tine fork and a bottom spatula, attached together at the end of the respective handles. The item is designed to act as both tongs and a flipper, enabling the gripping and flipping of pancakes, eggs, meat and fish. It measures approximately 12” in length by 3” in width at its widest part. As you requested, the sample will be returned to you. The applicable subheading for Item# 40582 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division