The tariff classification of plastic serving bowls from China

N234364 November 14, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr. Michael Robinson Carlisle FoodService 4711 E. Hefner Road Oklahoma City, OK 73170 RE: The tariff classification of plastic serving bowls from China Dear Mr. Robinson: In your letter dated October 15, 2012, you requested a tariff classification ruling. The submitted illustrations depict items that are all made of melamine plastic material and are identified as follows: Part Number: 4303822 – Bowl 10 oz Honey Yellow. Your stated description is as follows: “This is the type of bowl that would most commonly be found in a tabletop setting for the serving of food. This bowl is not marketed to accommodate a specific kind of food and could be applied in various foodservice and tabletop settings.” Part Number: 087503 – Dish Salsa 5 oz Melamine Black. Your stated description is as follows: “The principal use of this dish is to accommodate dipping sauces and salsa in a tabletop setting for establishments or institutions that serve food.” Part Number: 4440203 – Bowl 14” Wide Rim Square Black. Your stated description is as follows: “This product is marketed as displayware for establishments that serve food. This could include a buffet setting or a tabletop setting.” Part Number: 791003 – Bowl Pasta 10.5” Black. Your stated description is as follows: “This product would most commonly be found in a deli/supermarket setting for displaying food or as a tabletop setting for family style dining banquets, buffets, and similar settings for establishments that serve food.” Part Number: 4354035 – Cup Bouillon 8 oz Cafeblue. Your stated description is as follows: “This is a dinnerware piece and the main purpose of this product is to accommodate condiments such as horseradish, relish, dipping sauces and would be found in a tabletop setting of establishments and institutions that serve food.” The tariff term “dishes” is a general one that includes bowls. The instant bowls are designed for use as serving dishes from which individual portions are taken by more than one person at a gathering. The applicable subheading for Part Numbers 4303822, 087503, 4440203, 791003 and 4354035 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, Thomas J. Russo Director National Commodity Specialist Division