The tariff classification of a plastic dinnerware set from China

N269388 November 4, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a plastic dinnerware set from China Dear Ms. Trotta: In your letter dated October 1, 2015, you requested a tariff classification ruling. The submitted sample is identified as a dinnerware set that will be imported packaged for retail sale. It consists of four pieces that are all made of blue and orange melamine plastic material and are further identified as follows: 11” Dinner Plate, 8.5” Salad Plate, 6” Soup Bowl and a Cup. The dinner plate measures approximately 11” in diameter, the salad plate measures approximately 9” in diameter and the soup bowl measures approximately 5½” in diameter at the top open mouth. The item identified as a cup is a drinking tumbler that measures approximately 6¼” in height by 3¼” in diameter at the top open mouth. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The main course of the meal would ordinarily be eaten from the plate which consequently defines the character of the set. Therefore, it is the opinion of this office that the plate provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the dinnerware Set 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/. You have asked whether or not this item is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 1401 Constitution Avenue NW, Washington, DC 20230. For further information visit www.enforcement.trade.gov/site-index.html (scroll down to “Scope Information” and then click on “How to request a Scope Ruling”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and Countervailing Duty" on the lower right hand side under "Investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov. 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