The tariff classification of a five-piece plastic dinnerware set from China.
Issued April 29, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.2000
Headings: 3924
Product description
The submitted sample is identified as “Woody Round-Up”, a five-piece plastic dinnerware set. The set consists of one rimmed plastic plate, one rimmed bowl, both made of 100% melamine, one fork, one spoon, both made of stainless steel with plastic handles, and one plastic tumbler. All five pieces are printed with a cartoon-like character and the word “Woody”. The set is intended for a child to eat with and not for use as a toy. The five-piece dinnerware set is packaged together in a cardboard window box for retail sale. The sample is returned as you requested.
CBP rationale
The applicable subheading for the “Woody Round-Up” child's five piece plastic dinnerware set 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, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters.
Full text
NY I80438 April 29, 2002 CLA-2-39:RR:NC:SP:222 I80438 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Blvd., Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a five-piece plastic dinnerware set from China. Dear Ms. Wang: In your letter dated March 22, 2002, you requested a classification ruling. The submitted sample is identified as “Woody Round-Up”, a five-piece plastic dinnerware set. The set consists of one rimmed plastic plate, one rimmed bowl, both made of 100% melamine, one fork, one spoon, both made of stainless steel with plastic handles, and one plastic tumbler. All five pieces are printed with a cartoon-like character and the word “Woody”. The set is intended for a child to eat with and not for use as a toy. The five-piece dinnerware set is packaged together in a cardboard window box for retail sale. The sample is returned as you requested. The applicable subheading for the “Woody Round-Up” child's five piece plastic dinnerware set 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, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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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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