The tariff classification of a plastic plate and bowl and a stainless steel spoon and fork from China

N021540 January 29, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Debbie Bell Beall’s, Imports Inc.1806 38th Avenue East Bradenton, FL 34208 RE: The tariff classification of a plastic plate and bowl and a stainless steel spoon and fork from China Dear Ms. Bell: In your letter dated December 28, 2007 you requested a tariff classification ruling. The submitted sample is identified as a Child’s Tableware Set, style# ST0290. It is a four piece set that consists of a plate, a bowl, a spoon and a fork. The plate and bowl are made of melamine plastic material and the spoon and fork are each made of stainless steel with a melamine handle. All four pieces are patterned with an autumn design that reflects the Thanksgiving holiday. The four-piece set is packaged together in a plastic carton for retail sale. On the front of the packaging, the words “Baby’s First Place Setting” are printed. This item is sold for the purpose of providing tableware that a child will use for eating during mealtime. It is not intended to be used as a toy. As you requested, the sample will be returned to you. This item is considered to be “a set put up for retail sale,” within the meaning of General Rule of Interpretation (GRI) 3. It is, therefore, classifiable under a single tariff provision. The main course would ordinarily be served on the plate, while the bowl would ordinarily be used to serve an earlier course. The fork and spoon are the subsidiary eating utensils. Therefore, it is the opinion of this office that the plate provides the item with the essential character, within the meaning of GRI 3(b). The applicable subheading for style# ST0290 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