D80008 D8 Ruling Active

The tariff classification of plastic serving dishes from China

Issued August 5, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.2000

Headings: 3924

Product description

The first sample is a two-dimensional representation of a Santa-shaped dish; the second is a two-dimensional representation of a snowman-shaped dish; the third a two-dimensional representation of a Christmas tree-shaped dish.

CBP rationale

The applicable subheading for the serving dishes will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household and toilet articles, of plastics: plates, cups, saucers.

Full text

PD D80008 August 5, 1998 CLA-2-39:NEW:TCB II:G19 D80008 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr Ken Hashimoto Expeditors International of Washington, Inc. 578 Eccles Ave. So. San Francisco, CA 94080 RE: The tariff classification of plastic serving dishes from China Dear Mr. Hashimoto: In your letter dated July 7, 1998, you requested a tariff classification ruling on behalf of Longs Drug Stores. The samples submitted with your request for a binding ruling consist of three molded plastic serving dishes, each measuring 12 inches long by 9 inches wide by 1 inch deep. The first sample is a two-dimensional representation of a Santa-shaped dish; the second is a two-dimensional representation of a snowman-shaped dish; the third a two-dimensional representation of a Christmas tree-shaped dish. The applicable subheading for the serving dishes will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household and toilet articles, of plastics: plates, cups, saucers...serving dishes and platters. The duty rate will be 6.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Kathleen M. Haage Area Director, New York/Newark Area

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