The tariff classification of a plastic set from China.
Issued March 1, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.4500, 3924.10.5000, 3924.10.2000
Product description
The submitted literature depicts a 30-piece picnic set that is identified as item #W-38-0-0005. The picnic set is made of plastic and packaged in a plastic drawstring bag. The set includes 4 salad bowls measuring 5-1/2 inches, 4 plates measuring 8 inches in diameter, 4 plates measuring 10 inches in diameter, 4 mugs, 4 forks, 4 knives, 4 teaspoons, and salt and pepper shakers. This sample is a single retail package containing two components that are classifiable under two separate headings. 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.
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 knives, forks and teaspoons, 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 F82759 March 1, 2000 CLA-2-39:RR:NC:SP:222 F82759 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.5000; 4202.92.4500 Mr. Orlando Rodriguez Almacenes PITUSA P. O. Box 839 Hato Rey Station San Juan, PR 00191-0839 RE: The tariff classification of a plastic set from China. Dear Mr. Rodriguez: In your letter dated February 4, 2000, you requested a classification ruling. The submitted literature depicts a 30-piece picnic set that is identified as item #W-38-0-0005. The picnic set is made of plastic and packaged in a plastic drawstring bag. The set includes 4 salad bowls measuring 5-1/2 inches, 4 plates measuring 8 inches in diameter, 4 plates measuring 10 inches in diameter, 4 mugs, 4 forks, 4 knives, 4 teaspoons, and salt and pepper shakers. This sample is a single retail package containing two components that are classifiable under two separate headings. 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 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 knives, forks and teaspoons, 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 212-637-7090. 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
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