The tariff classification of plastic picnic items from Taiwan.
Issued January 15, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.4500, 3924.10.5000, 3924.10.2000
Product description
The submitted sample is identified as lot number 7121, a plastic picnic set. This set is designed in the colors of red, blue, green and yellow. The set contains 4 each of the following: 10-inch plates, mugs, 7-3/4 inch bowls, spoons, forks and knives. All of the items are made of plastic. The plastic bag has a screen print design that coordinates with the plastic dinnerware items. This bag is used to carry the picnic set. It measures approximately 11-3/4 inches in height by 10-1/2 inches in width. The top of the collapsible, plastic bag has a drawstring closure. The drawstring is attached to the side of the bag (near the bottom) to create a handle. The ends of the cord are secured with a plastic loop, fixed to one side near the base. For tariff purposes, this sample is a single retail package containing two components that are classifiable under two 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 bag is of a class or kind that not only can be utilized for carrying the dinnerware picnic set, but for other purposes such as a beach bag. These items must be classified under separate headings. The samples are returned as you requested.
CBP rationale
The applicable subheading for the plates and 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 tumblers, knives and forks will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles. The applicable subheading for the plastic drawstring travel bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other.
Full text
NY D86068 January 15, 1999 CLA-2-39:RR:NC:SP:222 D86068 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.5000; 4202.92.4500 Ms. Bonnie Gulyas J.C. Penny Purchasing Corporation P. O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of plastic picnic items from Taiwan. Dear Ms. Gulyas: In your letter dated December 17, 1998, you requested a tariff classification ruling. The submitted sample is identified as lot number 7121, a plastic picnic set. This set is designed in the colors of red, blue, green and yellow. The set contains 4 each of the following: 10-inch plates, mugs, 7-3/4 inch bowls, spoons, forks and knives. All of the items are made of plastic. The plastic bag has a screen print design that coordinates with the plastic dinnerware items. This bag is used to carry the picnic set. It measures approximately 11-3/4 inches in height by 10-1/2 inches in width. The top of the collapsible, plastic bag has a drawstring closure. The drawstring is attached to the side of the bag (near the bottom) to create a handle. The ends of the cord are secured with a plastic loop, fixed to one side near the base. For tariff purposes, this sample is a single retail package containing two components that are classifiable under two 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 bag is of a class or kind that not only can be utilized for carrying the dinnerware picnic set, but for other purposes such as a beach bag. These items must be classified under separate headings. The samples are returned as you requested. The applicable subheading for the plates and 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 and platters. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the tumblers, knives and forks will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware, kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic drawstring travel bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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
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
The classification of a direct mail package with a tote bag from China
The tariff classification of plastic spoons, plastic bowls, plastic cups from China
The tariff classification of a sports gear tote from Vietnam
The tariff classification of a child’s fanny pack from China
The tariff classification of two reusable tote bags from China
The tariff classification of five backpacks from China
The tariff classification of a serving dish from China
The tariff classification of a shopping-style tote bag from China
The tariff classification of a pouch, plastic bottles, and hair ties 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 →