N080128 N0 Ruling Active

The tariff classification of a plastic chip and dip server from China

Issued October 15, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.2000

Headings: 3924

Product description

The submitted sample is identified as a Beachcomber Chip and Dip Server, SKU# 14885072. It is made of melamine plastic material. It is 15” square in shape with rounded corners and it has a raised rim around the perimeter that measures approximately 1½” in height. The server has five open compartments which include four outer compartments that are suitable for holding chips or crackers and one middle compartment that is suitable for holding dips or sauces. The server is ivory in color with a beachcomber design that includes a depiction of palm trees on the surface of one outer compartment, an ocean map on the surface of the next compartment, a flower, a postcard and a seashell on the surface of the next compartment, a beach house and a seashell on the surface of the next compartment and a starfish on the surface of the middle compartment. It is top shelf only dishwasher safe but is not recommended for use in a microwave oven. As you requested, the sample will be returned to you.

CBP rationale

chips or crackers and one middle compartment that is suitable for holding dips or sauces. The server is ivory in color with a beachcomber design that includes a depiction of palm trees on the surface of one outer compartment, an ocean map on the surface of the next compartment, a flower, a postcard and a seashell on the surface of the next compartment, a beach house and a seashell on the surface of the next compartment and a starfish on the surface of the middle compartment. It is top shelf only dishwasher safe but is not recommended for use in a microwave oven. As you requested, the sample will be returned to you. The applicable subheading for SKU# 14885072 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware:…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/.

Full text

N080128 October 15, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Martha De Castro Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a plastic chip and dip server from China Dear Ms. De Castro: In your letter dated October 12, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Beachcomber Chip and Dip Server, SKU# 14885072. It is made of melamine plastic material. It is 15” square in shape with rounded corners and it has a raised rim around the perimeter that measures approximately 1½” in height. The server has five open compartments which include four outer compartments that are suitable for holding chips or crackers and one middle compartment that is suitable for holding dips or sauces. The server is ivory in color with a beachcomber design that includes a depiction of palm trees on the surface of one outer compartment, an ocean map on the surface of the next compartment, a flower, a postcard and a seashell on the surface of the next compartment, a beach house and a seashell on the surface of the next compartment and a starfish on the surface of the middle compartment. It is top shelf only dishwasher safe but is not recommended for use in a microwave oven. As you requested, the sample will be returned to you. The applicable subheading for SKU# 14885072 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware:…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

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