The tariff classification of a plastic candy dish from China.
Issued October 1, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
You have submitted a sample that is identified as “M&M’s Shiny Lentil Container” (no item number indicated). This item is made of injection molded plastic and it will be imported in red, green, gold, brown and other assorted colors. The lentil shaped candy dish is similar to the shape of M&M candies. The two-part container includes a base and a matching twist-off top. The letter “M” is permanently embedded in the twist-off top. This article is designed for tabletop use as a candy dish and it will be imported empty.
CBP rationale
The applicable subheading for the plastic “M&M” candy dish will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other.
Full text
NY K89496 October 1, 2004 CLA-2-39:RR:NC:SP:221 K89496 CATEGORY: Classification TARIFF NO. 3924.10.4000 Mr. Eric Aronowitz Masterfoods, USA 800 High Street Hackettstown, NJ 07840 RE: The tariff classification of a plastic candy dish from China. Dear Mr. Aronowitz: In your letter dated August 27, 2004, you requested a classification ruling. You have submitted a sample that is identified as “M&M’s Shiny Lentil Container” (no item number indicated). This item is made of injection molded plastic and it will be imported in red, green, gold, brown and other assorted colors. The lentil shaped candy dish is similar to the shape of M&M candies. The two-part container includes a base and a matching twist-off top. The letter “M” is permanently embedded in the twist-off top. This article is designed for tabletop use as a candy dish and it will be imported empty. The applicable subheading for the plastic “M&M” candy dish will be 3924.10.4000, Harmonized Tariff Schedule of the United States (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
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