The tariff classification of a plastic serving dish, ice tray and dip cup from Taiwan
Issued November 4, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.2000
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The item in question is identified as a Buffet-On-Ice. This item is comprised of the following three articles: a serving dish that is divided into four compartments and made of polycarbonate (PC) plastic material; an ice tray that is made of acrylic plastic material; and a dip cup that is made of acrylic plastic material. The serving dish is slotted on the bottom and when the item is assembled, the serving dish fits over the ice tray. There is a circular depression in the center of the serving dish which is designed to act as a receptacle in which the dip cup will sit. When assembled, the item stands approximately 5” in height. All three articles are packaged together for retail sale at time of importation. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The ultimate purpose of this item is fulfilled by the upper serving dish, which will hold the food being served. The bottom ice tray and the dip cup serve the respective subordinate roles of providing a means of keeping the food served in the upper dish chilled and adding extra flavor to that food. Therefore, it is the opinion of this office that the upper serving dish provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the Buffet-On-Ice 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.
Full text
N081819 November 4, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr. Mahir Akarsu BJ’s Wholesale Club, Inc. One Mercer Road Natick, MA 01760 RE: The tariff classification of a plastic serving dish, ice tray and dip cup from Taiwan Dear Mr. Akarsu: In your letter dated October 26, 2009, you requested a tariff classification ruling. The item in question is identified as a Buffet-On-Ice. This item is comprised of the following three articles: a serving dish that is divided into four compartments and made of polycarbonate (PC) plastic material; an ice tray that is made of acrylic plastic material; and a dip cup that is made of acrylic plastic material. The serving dish is slotted on the bottom and when the item is assembled, the serving dish fits over the ice tray. There is a circular depression in the center of the serving dish which is designed to act as a receptacle in which the dip cup will sit. When assembled, the item stands approximately 5” in height. All three articles are packaged together for retail sale at time of importation. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The ultimate purpose of this item is fulfilled by the upper serving dish, which will hold the food being served. The bottom ice tray and the dip cup serve the respective subordinate roles of providing a means of keeping the food served in the upper dish chilled and adding extra flavor to that food. Therefore, it is the opinion of this office that the upper serving dish provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Buffet-On-Ice 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
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
The tariff classification of plastic spoons, plastic bowls, plastic cups from China
The tariff classification of a serving dish from China
The tariff classification of a candy bowl from China
The tariff classification of a plastic platter from China
The tariff classification of a plastic candy bowl from China
The tariff classification of plastic trays and a plastic serving dish from China
The tariff classification of an 18-piece plastic dinnerware set from China
The tariff classification of a plastic Halloween candy bowl from China
The tariff classification of plastic Halloween candy bowls 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 →