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The tariff classification of a plastic pasta bowl from China
Issued April 29, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N325705 (April 29, 2022)
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
A photograph of the item was submitted along with your request. The item under consideration is referred to as a pasta bowl, SKU# 33053101. The article is cylindrical and made of 50 percent melamine and 50 percent urea plastics. It measures approximately 5.91 inches in diameter by 2.64 inches high. The bowl’s exterior is white with blue stripes, and the interior is white. You have indicated that the bowl is designed to hold and consume an individualized portion of pasta. The item will be labeled and marketed as a pasta bowl. You propose classification of the merchandise in subheading, 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters.
CBP rationale
The applicable subheading for the pasta bowl, SKU# 33053101 will be 3924.10.4000, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other.
Full text
N325705 April 29, 2022 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Sharon M. Tuck Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a plastic pasta bowl from China Dear Ms. Tuck: In your letter dated April 26, 2022, you requested a tariff classification ruling. A photograph of the item was submitted along with your request. The item under consideration is referred to as a pasta bowl, SKU# 33053101. The article is cylindrical and made of 50 percent melamine and 50 percent urea plastics. It measures approximately 5.91 inches in diameter by 2.64 inches high. The bowl’s exterior is white with blue stripes, and the interior is white. You have indicated that the bowl is designed to hold and consume an individualized portion of pasta. The item will be labeled and marketed as a pasta bowl. You propose classification of the merchandise in subheading, 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. We disagree. The pasta bowl is not listed as one of the articles for subheading 3924.10.2000. Therefore, classification of the pasta bowl in subheading 3924.10.2000 is precluded. The applicable subheading for the pasta bowl, SKU# 33053101 will be 3924.10.4000, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…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 the 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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