The tariff classification of a plastic serving dish from China
Issued May 24, 2016 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 Holiday Wavy Serving Dish, SKU# 17710401. It is made of melamine and urea plastic material. It measures approximately 9” by 9” and stands approximately 2.1” in height. The sample features sloped sides and ridges across the top. The internal surface of the base of the dish features a printed illustration of three snowmen heads with button eyes, carrot noses and top hats. The interior surfaces of the sloped sides feature printed illustrations of snowflakes. As you requested, the sample will be returned to you. The submitted literature depicts an item identified with the same name, SKU# and dimensions but with a printed illustration of a Christmas tree instead of the snowmen on the internal surface of the base of the dish. That version also has the printed words “Joy”, “Holiday”, Cheer”, Candy Canes”, cookies & milk” and “Merry” along the interior surfaces of the sloped sides.
CBP rationale
The applicable subheading for SKU# 17710401 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.
Full text
N275160 May 24, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a plastic serving dish from China Dear Ms. Kessens: In your letter dated March 15, 2016, you requested a tariff classification ruling. The submitted sample is identified as a Holiday Wavy Serving Dish, SKU# 17710401. It is made of melamine and urea plastic material. It measures approximately 9” by 9” and stands approximately 2.1” in height. The sample features sloped sides and ridges across the top. The internal surface of the base of the dish features a printed illustration of three snowmen heads with button eyes, carrot noses and top hats. The interior surfaces of the sloped sides feature printed illustrations of snowflakes. As you requested, the sample will be returned to you. The submitted literature depicts an item identified with the same name, SKU# and dimensions but with a printed illustration of a Christmas tree instead of the snowmen on the internal surface of the base of the dish. That version also has the printed words “Joy”, “Holiday”, Cheer”, Candy Canes”, cookies & milk” and “Merry” along the interior surfaces of the sloped sides. The applicable subheading for SKU# 17710401 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting 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
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