The tariff classification of plastic articles from the Philippines.
Issued November 3, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.3000, 3924.10.4000, 3924.10.2000
Headings: 3924
Product description
You have submitted illustrations of candy bowls, serving platters, serving dishes and trays. You indicate that these decorative serving items are made of plastic, painted with lacquer or a combination of lacquer and latex paint, and sprayed with a coat of resin to seal the paint.
CBP rationale
The applicable subheading for the plastic serving platters and serving dishes 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 applicable subheading for the plastic serving trays will be 3924.10.3000, HTS, which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: trays. The applicable subheading for the plastic candy bowls will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other.
Full text
NY L80315 November 3, 2004 CLA-2-39:RR:NC:SP:221 L80315 CATEGORY: Classification TARIFF NO. 3924.10.2000; 3924.10.3000; 3924.10.4000 Mr. Radiem Velasco Mt. Mayon Living Products, LLC 8 Klee Ct. East Windsor, NJ 08520 RE: The tariff classification of plastic articles from the Philippines. Dear Mr. Velasco: In your letter dated October 14, 2004, you requested a classification ruling. You have submitted illustrations of candy bowls, serving platters, serving dishes and trays. You indicate that these decorative serving items are made of plastic, painted with lacquer or a combination of lacquer and latex paint, and sprayed with a coat of resin to seal the paint. You state that the resin used is food-safe. You further state that the decorative food trays and bowls are not microwaveable and are not intended for use with extremely hot food. The applicable subheading for the plastic serving platters and serving dishes 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. The applicable subheading for the plastic serving trays will be 3924.10.3000, HTS, which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: trays. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic candy bowls 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. Articles classifiable under subheadings 3924.10.2000, 3924.10.3000 and 3924.10.4000, HTS, which are products of the Philippines are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". You ask whether these products are subject to FDA requirements. You may contact the U.S. Food and Drug Administration (FDA), Division of Import Operations & Policy, at 5600 Fishers Lane, Rockville, MD 20857, telephone (301) 443-6553. 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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