The tariff classification of plastic bowls from China

N018482 November 2, 2007 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Martha De Castro Bed Bath & Beyond 650 Liberty Ave Union, NJ 07083 RE: The tariff classification of plastic bowls from China Dear Ms. De Castro: In your letter dated October 11, 2007 you requested a tariff classification ruling. The submitted samples, which are all made of melamine plastic, are identified as follows: 11” round bowl. This bowl has an intricate beach design on its external surface area. It has a diameter of 11 inches and it stands 6-1/2 inches high. You have stated that it can be used to serve a variety of goods such as salads, pretzels, potato chips and other party mix snacks. 6” round bowl. This bowl also has an intricate beach design on its external surface area. It has a diameter of 6 inches and it stands 3-3/8 inches high. You have referred to this bowl as a “multi-purpose bowl” and have stated that it “can be used for a variety of individual servings such as salads, rice, party mix, ice cream, soup and cereal.” 7.25” fish shaped bowl. This bowl is white in color, without a design, and is round in shape. There is an outer extension on one edge of the mouth of the bowl that measures 1-5/8 inches by 6/8 inches and resembles the tail fin of a fish. There are also smaller extensions on two opposing edges of the mouth of the bowl that resemble fins and a smaller extension on the edge opposing that where the tail fin is located, that resembles the mouth of a fish. Without the four extensions, the round bowl has a diameter of 6 inches. The span from the tip of the fish mouth extension to the end of the tail fin extension measures 7-1/4 inches. The bowl stands 2-1/2 inches high. You have referred to this bowl as a “multi purpose bowl” and have stated that it “can be used for a variety of individual servings such as salads, rice, party mix, ice cream, soup and cereal.” You have further stated that all three bowls “have multi uses and will not be marketed with any specific implied use.” You have therefore suggested that all three bowls should be classified under subheading 3924.10.4000, which provides for tableware, kitchenware…of plastic: tableware and kitchenware: other. However, we do not agree that these items are correctly classified in the provision that you suggest. All three bowls are considered to be types of dishware. Despite the variety of ways that the 11” bowl can be used, all uses involve the serving of food. In addition, despite the variety of ways that the two smaller bowls can be used, the height of these bowls reflect the fact that they are of a class or kind of merchandise principally used as snack bowls. Therefore, this office considers all three bowls to be serving dishes. As you requested, the samples will be returned to you. The applicable subheading for the 11” bowl, the 6” bowl and the 7.25” bowl will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division