The tariff classification of plastic banana boats from China.

NY R02302 August 11, 2005 CLA-2-39:RR:NC:SP:221 R02302 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of plastic banana boats from China. Dear Mr. Crago: In your letter dated July 21, 2005, you requested a tariff classification ruling. Pictures were provided with your letter. The product (Item Number W038AA08003) is a plastic banana boat for serving ice cream. The banana boat is available in four colors: red, blue, orange and green. The applicable subheading for the plastic banana boats will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: table 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