The tariff classification of a plastic dish and spoon with jewelry from China.
Issued February 3, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7117.90.5500, 3924.10.5000, 3924.10.2000, 7117.90.7500
Product description
The submitted sample is identified as style #38644, reusable dish and spoon with jewelry. This item consists of a container on a cord that can be used as a covered dish. The dish contains a plastic spoon, 4 plastic bracelets and 8 plastic rings. Your letter of inquiry states that it will be marketed with a hang tag indicating that it can be used as a plastic dish. However, for tariff purposes this sample is a single retail package containing two components that are classifiable under separate headings. Although somewhat connected by the color scheme, when put together, the components do not share a specific activity nor do they collectively address a particular need. The plastic dish and plastic spoon can be used as plastic kitchenware and tableware while the plastic jewelry is worn as imitation jewelry. These items must be classified under separate headings.
CBP rationale
The applicable subheading for the plastic covered dish will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles. The applicable subheading for the plastic spoon will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles. The applicable subheading for the imitation plastic jewelry will be 7117.90.5500, HTS, which provides for imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other. The applicable subheading for imitation plastic jewelry valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for imitation jewelry: other: of plastics.
Full text
NY C83008 February 3, 1998 CLA-2-39:RR:NC:SP:222 C83008 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.5000; 7117.90.5500; 7117.90.7500 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL 60195-1930 RE: The tariff classification of a plastic dish and spoon with jewelry from China. Dear Ms. Balice: In your letter dated December 29, 1997, you requested a tariff classification ruling. The submitted sample is identified as style #38644, reusable dish and spoon with jewelry. This item consists of a container on a cord that can be used as a covered dish. The dish contains a plastic spoon, 4 plastic bracelets and 8 plastic rings. Your letter of inquiry states that it will be marketed with a hang tag indicating that it can be used as a plastic dish. However, for tariff purposes this sample is a single retail package containing two components that are classifiable under separate headings. Although somewhat connected by the color scheme, when put together, the components do not share a specific activity nor do they collectively address a particular need. The plastic dish and plastic spoon can be used as plastic kitchenware and tableware while the plastic jewelry is worn as imitation jewelry. These items must be classified under separate headings. The applicable subheading for the plastic covered dish will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: plates...soup bowls, cereal bowls...and serving dishes. The rate of duty will be 6.6 percent ad valorem. The applicable subheading for the plastic spoon 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 applicable subheading for the imitation plastic jewelry will be 7117.90.5500, HTS, which provides for imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for imitation plastic jewelry valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for imitation jewelry: other: of plastics. The duty rate will be free. 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
More rulings on the same tariff codes
The tariff classification of a plastic bowl from China Ms. Lawrence In your letter dated February 2, 2026, you requested a tariff classification ruling. A sample and an import quote sheet was submitted with your request. The sample will be retained by this office. The item is referred to as a 3D Ghost Ramekin, SKU #43846501. The three-dimensional, round, white bowl is shaped like a ghost’s face. The item measures approximately 3.62 inches long by 3.62 inches wide by 2.17 inches high. The bowl is made from 50% melamine and 50% urea plastic materials. You have indicated that the bowl is food-safe, but it’s not dishwasher, microwave, or oven-safe. The item will be marketed and sold during the Halloween season. The volume capacity of the bowl is 6.4 fluid ounces. You refer to this item as a ramekin. A ramekin is an individual baking dish used in the oven. This article is a plastic bowl and is not heatproof. The applicable subheading for the Ghost bowl, SKU#43846501, will be 3924.10.2000, H
Protest and Application for Further Review (AFR) No. 2704-22-163549; Classification of Imitation Jewelry
The tariff classification of plastic spoons, plastic bowls, plastic cups from China
The tariff classification of bag charms from China
The tariff classification of body jewelry from China
The tariff classification of a children’s costume from China
The tariff classification of body jewelry from China
The tariff classification of silver, cubic zirconia, and titanium earrings from Thailand
The tariff classification of a serving dish from China
The tariff classification of a candy bowl from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →