The tariff classification of a plastic salad serving bowl from China
Issued March 20, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.2000
Headings: 3924
Product description
The submitted illustration depicts an item identified as a Salad Bowl, item number A075MA00880. This item is made of 100% polystyrene (PS) plastic material. It has a clear design with silver glitter. It measures 11” in diameter. Based on the size of the bowl, it is the opinion of this office that this item is of a class or kind of merchandise that is principally used as a serving dish from which portions of salad are taken and placed in smaller bowls (not included in the importation) for individual use.
CBP rationale
The applicable subheading for item number A075MA00880 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.
Full text
N023933 March 20, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic salad serving bowl from China Dear Mr. Troy: In your letter dated February 26, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Salad Bowl, item number A075MA00880. This item is made of 100% polystyrene (PS) plastic material. It has a clear design with silver glitter. It measures 11” in diameter. Based on the size of the bowl, it is the opinion of this office that this item is of a class or kind of merchandise that is principally used as a serving dish from which portions of salad are taken and placed in smaller bowls (not included in the importation) for individual use. The applicable subheading for item number A075MA00880 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
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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