N197166 N1 Ruling Active

The tariff classification of a plastic mixing bowl from China

Issued January 13, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as a Mixing Bowl, SKU# 873404. It is made of a purplish pink molded polypropylene (PP) plastic material. It measures 4¼” high, but on two ends it measures 6” high. Each of these two higher sections has a large aperture on the side for the placement of fingers to facilitate the lifting and carrying of the item. The mixing bowl also measures 10½” in diameter at the top and 6¼” in diameter at the bottom. It is both dishwasher and microwave safe. As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for Item Number 873404 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.

Full text

N197166 January 13, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Aaron Cullen Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic mixing bowl from China Dear Mr. Cullen: In your letter dated December 5, 2011, you requested a tariff classification ruling. The submitted sample is identified as a Mixing Bowl, SKU# 873404. It is made of a purplish pink molded polypropylene (PP) plastic material. It measures 4¼” high, but on two ends it measures 6” high. Each of these two higher sections has a large aperture on the side for the placement of fingers to facilitate the lifting and carrying of the item. The mixing bowl also measures 10½” in diameter at the top and 6¼” in diameter at the bottom. It is both dishwasher and microwave safe. As you requested, the sample will be returned to you. The applicable subheading for Item Number 873404 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: 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, Thomas J. Russo Director National Commodity Specialist Division

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