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Advance Rulings for Tariff Classification
Product Name
Utensils, plastic
Technical Reference System Number
235117
Description
These are disposable, plastic, kitchen utensils.
Analysis and Justification
Heading 39.24 of the Harmonized System covers “tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics”. Within that heading, subheading 3924.10 provides for “tableware and kitchenware”.
Decision
In accordance with General Interpretative Rule 1 of the Harmonized System, the plastic utensils are classified under classification number 3924.10.00.91 of the Customs Tariff.
