The tariff classification of plastic kitchenware from China.
Issued December 19, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.5000, 3924.10.2000
Headings: 3924
Product description
The tariff classification of plastic kitchenware from China.
CBP rationale
The applicable subheading for the plastic salad bowls, plates and dessert bowls will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware. The applicable subheading for all of the plastic tumbler and highball glass will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles.
Full text
NY C82064 December 19, 1997 CLA-2-39:RR:NC:SP:222 C82064 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.5000 Ms. Rosy Curbelo Almacenes PITUSA, Inc. Call Box 839 Hato Rey Station San Juan, P. R. 00919-0839 RE: The tariff classification of plastic kitchenware from China. Dear Ms. Curbelo: In your letter dated November 20, 1997, you requested a tariff classification ruling. You have submitted photo copies of five samples of plastic kitchenware. Item #H-38-I-0669 is a plastic tumbler with a capacity of 14 ounces. Item #H-38-I-0670 is a plastic highball glass with a capacity of 18 ounces. Item #H-I-38-0673 is a plastic salad bowl that measures 7 inches in diameter. Item #H-38-I-0674 is a plastic plate that measures 10.5 inches in diameter. Item #H-38-I-0672 is a plastic dessert cup measuring 4.5 inches in diameter and 4 inches high. All of the plastic items above consist of a seawave design. The applicable subheading for the plastic salad bowls, plates and dessert bowls will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware...household articles...of plastics: tableware and kitchenware: plates, cups...serving dishes and platters. The rate of duty will be 6.7 percent ad valorem. The rate of duty will be 6.6 percent ad valorem for 1998. The applicable subheading for all of the plastic tumbler and highball glass will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The rate of duty will remain the same for 1998. 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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