J89598 J8 Ruling Active

The tariff classification of melamine dinner sets for babies from China.

Issued October 21, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000, 6302.60.0030, 3924.10.2000

Headings: 6302, 3924

Product description

You have submitted two samples of baby dinnerware sets made of melamine. One set consists of an 8-3/4” divided plate, a 5-3/4” cereal bowl, a 3” juice/milk mug, a 5-1/2” spoon, a 5-1/2” fork and an 8” 100% cotton wash cloth. The other set consists of a 10-1/2” divided plate, a 6-1/4” cereal bowl, a 3” juice/milk mug, a 5-1/2” spoon, a 5-1/2” fork and an 8” 100% cotton wash cloth. All items feature the “Dinga” character printed thereon. The 6 piece sets are packaged together in a printed window box for retail sale. However, for tariff purposes this product is not considered to be a set. Therefore each item will be classified separately. The samples are returned as you requested.

CBP rationale

The applicable subheading for the plastic plates and cereal 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, cups, saucers, soup bowls, cereal bowls,…serving dishes and platters. The applicable subheading for the plastic mugs, the plastic spoons and the plastic forks will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles. The applicable subheading for the 100% cotton wash cloths will be 6302.60.0030, HTS, which provides for bed linen, table linen, toilet and kitchen linen: toilet linen and kitchen linen of terry toweling or similar terry fabrics, of cotton, other.

Full text

NY J89598 October 21, 2003 CLA-2-39:RR:NC:SP:221 J89598 CATEGORY: Classification TARIFF NO. 3924.10.2000; 3924.10.4000; 6302.60.0030 Mr. Arnold Chau The Build-Up Plastic & Metal Co., Ltd. 10th Floor, Gemmy Fty Building 12 Hung To Rd. Kwun Tong, Kowloon, Hong Kong RE: The tariff classification of melamine dinner sets for babies from China. Dear Mr. Chau: In your letter received in this office on October 3, 2003, you requested a classification ruling. You have submitted two samples of baby dinnerware sets made of melamine. One set consists of an 8-3/4” divided plate, a 5-3/4” cereal bowl, a 3” juice/milk mug, a 5-1/2” spoon, a 5-1/2” fork and an 8” 100% cotton wash cloth. The other set consists of a 10-1/2” divided plate, a 6-1/4” cereal bowl, a 3” juice/milk mug, a 5-1/2” spoon, a 5-1/2” fork and an 8” 100% cotton wash cloth. All items feature the “Dinga” character printed thereon. The 6 piece sets are packaged together in a printed window box for retail sale. However, for tariff purposes this product is not considered to be a set. Therefore each item will be classified separately. The samples are returned as you requested. The applicable subheading for the plastic plates and cereal 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, cups, saucers, soup bowls, cereal bowls,…serving dishes and platters. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the plastic mugs, the plastic spoons and the plastic forks will be 3924.10.4000, 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 100% cotton wash cloths will be 6302.60.0030, HTS, which provides for bed linen, table linen, toilet and kitchen linen: toilet linen and kitchen linen of terry toweling or similar terry fabrics, of cotton, other. The rate of duty will be 9.2 percent ad valorem. The cotton baby wash cloth falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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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