CLA-2-39:OT:RR:NC:N4:422
Ms. Regina White
LF USA Inc.
1359 Broadway
21st Floor
New York, NY 10018
RE: The tariff classification of plastic bowls and tumblers from China
Dear Ms. White:
In your letter dated March 26, 2010, you requested a tariff classification ruling.
The submitted samples, which are all made of 100% polypropylene (PP) plastic material, are identified as follows:
7 Quart Serving Bowl – Style# LFH092. This item is orange in color and measures approximately 6” high and 12” in diameter at the top and has the images of ghosts, spiders and a jack-o-lantern printed around the external surface. This item is also made in a green color, identified as Style# LFH096 and in a black color, identified as Style# LFH071.
12 oz tumblers (5 pc set) – Style# LFH151. The tag attached to the sample describes this item as 5PK Spider Tumbler – 12 oz. This item is comprised of 5 drinking tumblers that each measure approximately 4¼” high and 3” in diameter at the top. Each tumbler is green in color and has the images of spiders and spider webs printed around the external surface. This item is also made in an orange color, identified as Style# LFH097.
Bowl – Style# LFH098. The tag attached to the sample describes this item as 2 PK SM Bowl Green Spider. This item is comprised of 2 bowls that each measure approximately 2¾” high and 5¾” in diameter. Each bowl is green in color and has the images of spiders and spider webs printed around the external surface. This item is also made in a black color, identified as style# LFH072 and in an orange color, identified as Style# LFH093.
Tumblers (4 pc set) – Style# LFH075. The tag attached to the sample describes this item as Beware 4 PK Stacking Tumbler. This item is comprised of 4 drinking tumblers that each measure approximately 5” high and 3¾” in diameter. Each tumbler is made of clear plastic and has the word “Venom” printed on one side and the following words printed on the other side: “Fright Quencher” “¾ pint liquid brimstone” “1 oz. graveberries, picked at full moon” “2 tbsp. crushed black beetle” “2 frozen eyeballs” “splash of nightmare nectar”.
You have suggested that these items are correctly classified in either subheading 3924.10.4000 or subheading 3924.10.2000. It is the opinion of this office that the bowls are correctly classified in subheading 3924.10.2000 as serving dishes and the tumblers are correctly classified in subheading 3924.10.4000, as further explained below. As you requested, the samples will be returned to you.
The applicable subheading for Style Numbers LFH092, LFH096, LFH071, LFH098, LFH072, and LFH093 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.
The applicable subheading for Style Numbers LFH151, LFH097 and LFH075 will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The duty rate 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 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division