M87772 M8 Ruling Active

The tariff classification of a plastic condiment bowl set from China.

Issued November 22, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as a condiment bowl set, item number 948141. This seven-piece set includes a long oval tray with three indentations, three bowls designed to sit in the indentations, and three spoons. The set is composed of 100 percent melamine-urea plastic. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the plastic condiment bowl set will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other.

Full text

NY M87772 November 22, 2006 CLA-2-39:RR:NC:SP:221 M87772 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Lorianne Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a plastic condiment bowl set from China. Dear Ms. Aldinger: In your letter dated October 23, 2006, you requested a classification ruling. The submitted sample is identified as a condiment bowl set, item number 948141. This seven-piece set includes a long oval tray with three indentations, three bowls designed to sit in the indentations, and three spoons. The set is composed of 100 percent melamine-urea plastic. The sample is being returned as you requested. The applicable subheading for the plastic condiment bowl set will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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