R04490 R0 Ruling Active

The tariff classification of plastic dinner plates from China.

Issued August 9, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.2000

Headings: 3924

Product description

Item A038AA00772 is a 4-compartment plastic dinner plate. The plate is designed for children, and is decorated with illustrations of frogs, bugs and butterflies. The overall size of the tray is 8.5 inches by 9.5 inches by .75 inches.

CBP rationale

The applicable subheading for the compartmented dinner plate will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters.

Full text

NY R04490 August 09, 2006 CLA-2-39:RR:NC:SP:221 R04490 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of plastic dinner plates from China. Dear Mr. Crago: In your letter dated July 27, 2006, on behalf of Rite Aid, you requested a tariff classification ruling. Photographs were provided with your letter. Item A038AA00772 is a 4-compartment plastic dinner plate. The plate is designed for children, and is decorated with illustrations of frogs, bugs and butterflies. The overall size of the tray is 8.5 inches by 9.5 inches by .75 inches. The applicable subheading for the compartmented dinner plate will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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