The tariff classification of “Winnie the Pooh” dinnerware items and a plastic bag from China.
Issued April 5, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.22.1500, 3924.10.2000, 8215.99.4060, 3924.10.5000, 8215.20.0000
Product description
You have submitted “Winnie the Pooh” dinnerware items packed in a clear pvc plastic sheeting child’s backpack. The melamine dinnerware items consist of a plate, a bowl, a cup, a fork and a spoon. The fork and spoon are made of stainless steel with plastic handles. These are not the type of melamine products that are subject to dumping duties. The pvc plastic sheeting backpack is of a kind similar to a small child’s handbag. It is primarily designed to contain the small personal articles of a kind normally carried by a child in a handbag. These items do not constitute a set. They must be classified under separate headings. The samples are returned as you requested.
CBP rationale
The applicable subheading for the plate and bowl 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 applicable subheading for the fork and spoon set made of stainless steel with plastic handles, will be 8215.20.0000, HTS, which provides for spoons, forks, ladles…other sets of assorted articles. The applicable subheading for the pvc plastic sheeting handbag will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic.
Full text
NY F84059 April 5, 2000 CLA-2-39:RR:NC:SP:222 F84059 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.5000; 4202.22.1500; 8215.20.0000; 8215.99.4060 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Blvd., Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of “Winnie the Pooh” dinnerware items and a plastic bag from China. Dear Ms. Wang: In your letter dated March 2, 2000, you requested a tariff classification ruling. You have submitted “Winnie the Pooh” dinnerware items packed in a clear pvc plastic sheeting child’s backpack. The melamine dinnerware items consist of a plate, a bowl, a cup, a fork and a spoon. The fork and spoon are made of stainless steel with plastic handles. These are not the type of melamine products that are subject to dumping duties. The pvc plastic sheeting backpack is of a kind similar to a small child’s handbag. It is primarily designed to contain the small personal articles of a kind normally carried by a child in a handbag. These items do not constitute a set. They must be classified under separate headings. The samples are returned as you requested. The applicable subheading for the plate and bowl 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 fork and spoon set made of stainless steel with plastic handles, will be 8215.20.0000, HTS, which provides for spoons, forks, ladles…other sets of assorted articles. The rate of duty will be the rate applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty of the spoon, 5 percent ad valorem under 8215.99.4060, is the highest and applies to the entire fork and spoon set. The applicable subheading for the pvc plastic sheeting handbag will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 17.6 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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