CLA-2-39:RR:NC:SP:222 E84827

Mr. Steven De Core
J. Fanok Services, Inc.
701 Penhorn Avenue
Secaucus, NJ 07094

RE: The tariff classification of plastic tableware from China.

Dear Mr. De Core:

In your letter dated June 21, 1999, and received in this office on July 15, 1999, on behalf of your client Tristar Products, you requested a classification ruling.

The submitted sample is identified as “Thermafreeze”. This product consists of three plastic bowls with lids. The bowls are made in three different sizes. They are designed to be stacked inside each other when not in use.

The samples are returned as you requested.

The applicable subheading for plastic bowls with lids will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division