The tariff classification of plastic tableware from China.
Issued June 18, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000, 3924.10.2000
Headings: 3924
Product description
You have submitted five samples. All of these items are made of food grade general purpose plastic. They are designed for use in festivities surrounding a Luau or for other food serving activities. Item number 4800 is a Tiki Ice Bucket with Tongs. This ice bucket is made of plastic and it measures 9-1/2 inches tall with a 7-1/4 inch diameter opening. The ice bucket is molded to depict a three-dimensional Tiki Head. The 7-1/2 inch tongs are attached to the ice bucket with a string. Item number 4805 is a plastic Tiki Tumbler. The tumbler measures 7 inches tall and it has a 3-1/4 inch diameter opening. The tumbler is molded to depict a three-dimensional Tiki Head. Item number 4810 is a set of 4 plastic Tiki Nut Containers. Each plastic container measures 3-1/2 inches tall with a 2-1/2 inch diameter opening. The containers are molded to depict a three-dimensional Tiki Head. Item number 4846 is a plastic Hula Girl Goblet. The goblet is molded to depict a three-dimensional hula girl. Her body is the stem and her head is the goblet. This product measures 7 inches tall with a 3 inch diameter opening. Item number 4847 is a plastic Hibiscus Platter. The oblong shaped platter is decorated with 4 three-dimensional hibiscus flowers around the edge. The platter measures 15 inches wide, 16 inches long and 1 inch high. The samples are returned as you requested.
CBP rationale
The applicable subheading for the plastic Tiki platter 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 Tiki ice bucket, tumbler, nut containers and hula girl goblet will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other.
Full text
NY K86367 June 18, 2004 CLA-2-39:RR:NC:SP:221 K86367 CATEGORY: Classification TARIFF NO. 3924.10.2000; 3924.10.4000 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of plastic tableware from China. Dear Ms. Tsiavos: In your letter dated May 19, 2004, you requested a classification ruling. You have submitted five samples. All of these items are made of food grade general purpose plastic. They are designed for use in festivities surrounding a Luau or for other food serving activities. Item number 4800 is a Tiki Ice Bucket with Tongs. This ice bucket is made of plastic and it measures 9-1/2 inches tall with a 7-1/4 inch diameter opening. The ice bucket is molded to depict a three-dimensional Tiki Head. The 7-1/2 inch tongs are attached to the ice bucket with a string. Item number 4805 is a plastic Tiki Tumbler. The tumbler measures 7 inches tall and it has a 3-1/4 inch diameter opening. The tumbler is molded to depict a three-dimensional Tiki Head. Item number 4810 is a set of 4 plastic Tiki Nut Containers. Each plastic container measures 3-1/2 inches tall with a 2-1/2 inch diameter opening. The containers are molded to depict a three-dimensional Tiki Head. Item number 4846 is a plastic Hula Girl Goblet. The goblet is molded to depict a three-dimensional hula girl. Her body is the stem and her head is the goblet. This product measures 7 inches tall with a 3 inch diameter opening. Item number 4847 is a plastic Hibiscus Platter. The oblong shaped platter is decorated with 4 three-dimensional hibiscus flowers around the edge. The platter measures 15 inches wide, 16 inches long and 1 inch high. The samples are returned as you requested. The applicable subheading for the plastic Tiki platter 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 Tiki ice bucket, tumbler, nut containers and hula girl goblet will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 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
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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