CLA-2-39:OT:RR:NC:N4:422
Ms. Lisa Smith
Shye Worldwide LLC
15201 Woodlawn Ave
Suite 100
Tustin, CA 92780
RE: The tariff classification of a 26 piece plastic picnic/dining set from China
Dear Ms. Smith:
In your letter dated November 2, 2011, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a 26 Piece Plastic Picnic/Dining Set. This item consists of 4 plates (10” each), 4 cups (16 oz each), 4 bowls (7” each), 4 forks, 4 spoons, and 4 knives, all packaged together within a large bowl and covered with a handled lid, for retail sale.
You have suggested that this item is correctly classified in subheading 3924.10.4000, based on New York Ruling (NY) H88378 dated March 21, 2002. However, we do not agree that this item is correctly classified in the subheading that you have suggested. The articles that are addressed in NY H88378 did not include plates. However, the classification of picnic sets that include plates was addressed in NY I86116 dated October 1, 2002 and the classification determination in that ruling is not consistent with your suggestion here.
This imported item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The main course of the meal would ordinarily be eaten from the plates which consequently defines the character of the set. Salad, which is a subsidiary course, would ordinarily be eaten from the bowls. The large bowl is a subsidiary serving bowl from which individual portions of salad will be taken and placed in the smaller bowls. The cups are actually drinking tumblers that will hold a beverage that is subsidiary to the main course. The forks, spoons and knives are all eating utensils that are subsidiary to the plates and bowls. Therefore, it is the opinion of this office that the plates provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the 26 Piece Plastic Picnic/Dining Set will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division