The tariff classification of a plastic picnic set from theNetherlands.
Issued June 12, 1998 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 a plastic picnic set from theNetherlands.
CBP rationale
The applicable subheading for the plastic plates and plastic serving bowls 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 cups, knives, forks and spoons will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles.
Full text
NY C87995 June 12, 1998 CLA-2-39:RR:NC:SP:222 C87995 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.5000 Mr. Mitchell W. Cashion Bax Global 4302 Yorkmont Road Charlotte, NC 28208 RE: The tariff classification of a plastic picnic set from the Netherlands. Dear Mr. Cashion: In your letter dated May 5, 1998, you requested a tariff classification ruling. You have submitted literature depicting a 45 piece picnic set that is made of plastic. This article is identified as PicMate, item #PMUS001. The set contains 6 each of the following: cups, dinner plates, side plates, knives, forks, spoons, dessert plates, 2 large bowls and 1 serving plate. This set can be used by campers, boaters, hikers, and even at home. This set is microwave and dishwasher safe. One of the large plates has a plastic handle attached. The two large bowls are made to fit around the handle, one on top and the other on the bottom. All other items can be placed inside the plate and bowl carrying case and carried as a unit. The applicable subheading for the plastic plates and plastic serving bowls 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...serving dishes. The rate of duty will be 6.6 percent ad valorem. The applicable subheading for the plastic cups, knives, forks and spoons 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. 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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