The tariff classification of a child’s plastic dinnerware set from China.
Issued April 29, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.22.1500, 8215.99.4060, 8215.20.0000, 3924.10.2000
Product description
The submitted sample is identified as style #H8315CD, a 5-piece plastic dinnerware kid’s set. The set consists of a mug, a cereal bowl, a salad plate and a fork and spoon made of stainless steel with plastic handles. The 5-piece plastic dinnerware set is packaged in a plastic carry case in the shape of a handbag. All 5 items have a similar motif on them. The set is intended for a child to eat with and not for use as a toy. Although the dinnerware set is packaged together in a plastic carry case, for tariff purposes, this is not considered to be a set. The carry case is made of plastic sheeting. The plastic dinnerware items and the plastic carry case in the shape of a handbag will be classified separately. The samples are returned as you requested.
CBP rationale
The applicable subheading for the plate, bowl and cup 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 plastic carry case will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The applicable subheading for the fork and spoon with plastic handles will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, sugar tongs and similar kitchen or tableware…other sets of assorted articles.
Full text
NY I80559 April 29, 2002 CLA-2-39:RR:NC:SP:222 I80559 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 4202.22.1500; 8215.20.0000; 8215.99.4060 Ms. Lucia Buckman Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a child’s plastic dinnerware set from China. Dear Ms. Buckman: In your letter dated April 12, 2002, you requested a classification ruling. The submitted sample is identified as style #H8315CD, a 5-piece plastic dinnerware kid’s set. The set consists of a mug, a cereal bowl, a salad plate and a fork and spoon made of stainless steel with plastic handles. The 5-piece plastic dinnerware set is packaged in a plastic carry case in the shape of a handbag. All 5 items have a similar motif on them. The set is intended for a child to eat with and not for use as a toy. Although the dinnerware set is packaged together in a plastic carry case, for tariff purposes, this is not considered to be a set. The carry case is made of plastic sheeting. The plastic dinnerware items and the plastic carry case in the shape of a handbag will be classified separately. The samples are returned as you requested. The applicable subheading for the plate, bowl and cup 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 plastic carry case will be 4202.22.1500, Harmonized Tariff Schedule of the United States (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 16.8 percent ad valorem. The applicable subheading for the fork and spoon with plastic handles will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, sugar tongs and similar kitchen or tableware…other sets of assorted articles. The rate of duty is the rate of duty 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 will therefore apply to both the fork and spoon. 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
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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