The tariff classification of plastic salad bowls, a serving bowl and salad tongs from China
Issued October 28, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted sample is identified as a 6-Piece Salad Set, Item Number A038AA04368. All components of this item are made of transparent green polystyrene (PS) plastic material. The item consists of one salad serving bowl, measuring 11” in diameter, four smaller salad bowls, each measuring 6” in diameter and one pair of salad tongs, measuring 11” in length. The salad tongs consist of a large three pronged fork and a large spoon that are attached together by a hinge near the center, between the handles and the working ends, so that they open to form the shape of the letter X and close with the working ends and the handles pressed against each other. All stated components will be packaged together for retail sale before importation. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The purpose of this set is to facilitate the eating of salad. The smaller bowls fulfill this purpose. The larger bowl serves the subordinate role of providing a central location from which individual portions of salad can be taken. The tongs provide a convenient means by which salad can be transferred from the large serving bowl to the smaller bowls. Therefore, it is the opinion of this office that the smaller bowls provide this item with the essential character within the meaning of GRI 3(b).
Full text
N081145 October 28, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of plastic salad bowls, a serving bowl and salad tongs from China Dear Mr. Crago-Edwards: In your letter dated October 14, 2009, you requested a tariff classification ruling. The submitted sample is identified as a 6-Piece Salad Set, Item Number A038AA04368. All components of this item are made of transparent green polystyrene (PS) plastic material. The item consists of one salad serving bowl, measuring 11” in diameter, four smaller salad bowls, each measuring 6” in diameter and one pair of salad tongs, measuring 11” in length. The salad tongs consist of a large three pronged fork and a large spoon that are attached together by a hinge near the center, between the handles and the working ends, so that they open to form the shape of the letter X and close with the working ends and the handles pressed against each other. All stated components will be packaged together for retail sale before importation. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The purpose of this set is to facilitate the eating of salad. The smaller bowls fulfill this purpose. The larger bowl serves the subordinate role of providing a central location from which individual portions of salad can be taken. The tongs provide a convenient means by which salad can be transferred from the large serving bowl to the smaller bowls. Therefore, it is the opinion of this office that the smaller bowls provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number A038AA04368 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: 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 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 tumbler from China
The tariff classification of a plastic beverage drink dispenser and tumbler sets from China
The tariff classification of a plastic water bottle from China
The tariff classification of a food pan and a beverage server dispenser from China
The tariff classification of a plastic baby bottle, 3-in-1 starter pack, and accessory pack from China
The tariff classification of a plastic water bottle from China
The tariff classification of a plastic drinking vessel from China
The tariff classification of plastic spoons, plastic bowls, plastic cups from China
The tariff classification of air fryer liners from China
The tariff classification of plastic food storage containers from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →