The tariff classification of a plastic bowl from China.
Issued September 25, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.2000
Headings: 3924
Product description
The submitted sample is a plastic bowl that is identified as “DECOBOWL”. The bowl is designed with two parts. The outer portion of the bowl has ten hollow sections. The inner plastic bowl has a rim and fits into the outer bowl over the hollow sections. The inner bowl is designed with a removable fill slot on the rim so that it lines up with the hallow sections by rotating the inner bowl in the desired direction. The “DECOBOWL” sections can be filled with beads, pebbles, candy, dry beans, buttons or other items as decorations. This bowl can also be used as a functional item to serve fresh fruit, salads, popcorn, chips and other foods. Although the bowl can be used as a decoration, in our opinion it is of a type that will be used primarily as a functional item. The sample is returned as you requested.
CBP rationale
The applicable subheading for the plastic 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, cups,…serving dishes and platters.
Full text
NY G83178 September 25, 2000 CLA-2-39:RR:NC:SP:222 G83178 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Maria Da Rocha D & D Customhouse Brokerage 570 North Broad Street, Suite 13 Elizabeth, NJ 07208 RE: The tariff classification of a plastic bowl from China. Dear Ms. Da Rocha: In your letter dated September 30, 2000, on behalf of your client Tristar Products, you requested a tariff classification ruling. The submitted sample is a plastic bowl that is identified as “DECOBOWL”. The bowl is designed with two parts. The outer portion of the bowl has ten hollow sections. The inner plastic bowl has a rim and fits into the outer bowl over the hollow sections. The inner bowl is designed with a removable fill slot on the rim so that it lines up with the hallow sections by rotating the inner bowl in the desired direction. The “DECOBOWL” sections can be filled with beads, pebbles, candy, dry beans, buttons or other items as decorations. This bowl can also be used as a functional item to serve fresh fruit, salads, popcorn, chips and other foods. Although the bowl can be used as a decoration, in our opinion it is of a type that will be used primarily as a functional item. The sample is returned as you requested. The applicable subheading for the plastic 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, cups,…serving dishes and platters. The rate of duty will be 6.5 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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