The tariff classification of a plastic serving bowl from China
Issued August 13, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.2000
Headings: 3924
Product description
The submitted sample is identified as a Skull Bowl, Style No. 18966. This item is comprised of polystyrene (PS) plastic material. It is constructed of a black holder that is designed to appear like a series of four skulls that surround the circumference of the item, each skull of which has cutouts for eyes and nostrils. Affixed within the inner surface of the holder is a red bowl that is without ornamentation, decoration or relief. The entire item measures approximately 4¾” in height. The bowl measures approximately 7½” in diameter at the top and 3¼” in diameter at the base. As you requested, the sample will be returned to you.
CBP rationale
The applicable subheading for Style No. 18966 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: …serving dishes and platters.
Full text
N255433 August 13, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a plastic serving bowl from China Dear Ms. Benedetto: In your letter dated July 17, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Skull Bowl, Style No. 18966. This item is comprised of polystyrene (PS) plastic material. It is constructed of a black holder that is designed to appear like a series of four skulls that surround the circumference of the item, each skull of which has cutouts for eyes and nostrils. Affixed within the inner surface of the holder is a red bowl that is without ornamentation, decoration or relief. The entire item measures approximately 4¾” in height. The bowl measures approximately 7½” in diameter at the top and 3¼” in diameter at the base. As you requested, the sample will be returned to you. The applicable subheading for Style No. 18966 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: …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 [email protected]. Sincerely, Gwenn Klein Kirschner 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 →