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The tariff classification of a plastic lunch bowl with a plastic spoon from China
Issued March 29, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N239037 (March 29, 2013)
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The submitted sample is identified as a Mini Lunch Bowl, Item number 924267. The bowl is pink in color and has a volume capacity of 12 ounces. It is designed to hold and keep food hot or cold for an extended period of time. The bowl has a screw-on lid and a plastic spoon that is fitted into a pop-out drawer in the lid. The item also has a molded loop handle on the side. It measures approximately 4” in height and 5¼” in diameter. It is microwave and dishwasher safe. As you requested, the sample will be returned to you.
CBP rationale
The applicable subheading for Item number 924267 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
N239037 March 29, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Heather Creegan Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic lunch bowl with a plastic spoon from China Dear Ms. Creegan: In your letter dated February 26, 2013, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a Mini Lunch Bowl, Item number 924267. The bowl is pink in color and has a volume capacity of 12 ounces. It is designed to hold and keep food hot or cold for an extended period of time. The bowl has a screw-on lid and a plastic spoon that is fitted into a pop-out drawer in the lid. The item also has a molded loop handle on the side. It measures approximately 4” in height and 5¼” in diameter. It is microwave and dishwasher safe. As you requested, the sample will be returned to you. The applicable subheading for Item number 924267 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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