The tariff classification of plastic bowls and tumblers from China
Issued April 29, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000, 3924.10.2000
Headings: 3924
Product description
The submitted samples, which are all made of 100% polypropylene (PP) plastic material, are identified as follows: 7 Quart Serving Bowl – Style# LFH092. This item is orange in color and measures approximately 6” high and 12” in diameter at the top and has the images of ghosts, spiders and a jack-o-lantern printed around the external surface. This item is also made in a green color, identified as Style# LFH096 and in a black color, identified as Style# LFH071. 12 oz tumblers (5 pc set) – Style# LFH151. The tag attached to the sample describes this item as 5PK Spider Tumbler – 12 oz. This item is comprised of 5 drinking tumblers that each measure approximately 4¼” high and 3” in diameter at the top. Each tumbler is green in color and has the images of spiders and spider webs printed around the external surface. This item is also made in an orange color, identified as Style# LFH097. Bowl – Style# LFH098. The tag attached to the sample describes this item as 2 PK SM Bowl Green Spider. This item is comprised of 2 bowls that each measure approximately 2¾” high and 5¾” in diameter. Each bowl is green in color and has the images of spiders and spider webs printed around the external surface. This item is also made in a black color, identified as style# LFH072 and in an orange color, identified as Style# LFH093. Tumblers (4 pc set) – Style# LFH075. The tag attached to the sample describes this item as Beware 4 PK Stacking Tumbler. This item is comprised of 4 drinking tumblers that each measure approximately 5” high and 3¾” in diameter. Each tumbler is made of clear plastic and has the word “Venom” printed on one side and the following words printed on the other side: “Fright Quencher” “¾ pint liquid brimstone” “1 oz. graveberries, picked at full moon” “2 tbsp. crushed black beetle” “2 frozen eyeballs” “splash of nightmare nectar”. You have suggested that these items are correctly classified in either subheading 3924.10.4000 or subheading 3924.10.2000. It is the opinion of thi
CBP rationale
The applicable subheading for Style Numbers LFH092, LFH096, LFH071, LFH098, LFH072, and LFH093 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 applicable subheading for Style Numbers LFH151, LFH097 and LFH075 will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.
Full text
N099437 April 29, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.4000 Ms. Regina White LF USA Inc. 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of plastic bowls and tumblers from China Dear Ms. White: In your letter dated March 26, 2010, you requested a tariff classification ruling. The submitted samples, which are all made of 100% polypropylene (PP) plastic material, are identified as follows: 7 Quart Serving Bowl – Style# LFH092. This item is orange in color and measures approximately 6” high and 12” in diameter at the top and has the images of ghosts, spiders and a jack-o-lantern printed around the external surface. This item is also made in a green color, identified as Style# LFH096 and in a black color, identified as Style# LFH071. 12 oz tumblers (5 pc set) – Style# LFH151. The tag attached to the sample describes this item as 5PK Spider Tumbler – 12 oz. This item is comprised of 5 drinking tumblers that each measure approximately 4¼” high and 3” in diameter at the top. Each tumbler is green in color and has the images of spiders and spider webs printed around the external surface. This item is also made in an orange color, identified as Style# LFH097. Bowl – Style# LFH098. The tag attached to the sample describes this item as 2 PK SM Bowl Green Spider. This item is comprised of 2 bowls that each measure approximately 2¾” high and 5¾” in diameter. Each bowl is green in color and has the images of spiders and spider webs printed around the external surface. This item is also made in a black color, identified as style# LFH072 and in an orange color, identified as Style# LFH093. Tumblers (4 pc set) – Style# LFH075. The tag attached to the sample describes this item as Beware 4 PK Stacking Tumbler. This item is comprised of 4 drinking tumblers that each measure approximately 5” high and 3¾” in diameter. Each tumbler is made of clear plastic and has the word “Venom” printed on one side and the following words printed on the other side: “Fright Quencher” “¾ pint liquid brimstone” “1 oz. graveberries, picked at full moon” “2 tbsp. crushed black beetle” “2 frozen eyeballs” “splash of nightmare nectar”. You have suggested that these items are correctly classified in either subheading 3924.10.4000 or subheading 3924.10.2000. It is the opinion of this office that the bowls are correctly classified in subheading 3924.10.2000 as serving dishes and the tumblers are correctly classified in subheading 3924.10.4000, as further explained below. As you requested, the samples will be returned to you. The applicable subheading for Style Numbers LFH092, LFH096, LFH071, LFH098, LFH072, and LFH093 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. The applicable subheading for Style Numbers LFH151, LFH097 and LFH075 will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The duty rate 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
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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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