CLA-2-39:OT:RR:NC:N4:422
Ms. Shelly Hess
IJS Global Inc.
12407 NE Marx Street
Portland, OR 97230
RE: The tariff classification of a plastic child’s bowl, child’s plate and dog bowl from China
Dear Ms. Hess:
In your letter dated October 30, 2015, on behalf of Remarkabowl, LLC, you requested a tariff classification ruling.
The two submitted samples are identified as a Lil Pro and a Pet-Pro. The items are further described as follows:
Lil Pro – This item consists of a plastic bowl that appears to be a cereal bowl and a plastic child’s plate, packaged together for retail sale. The plate has an oblong shape with rounded edges and has three depressed compartments. Each compartment has a depth that measures approximately half of an inch.
The largest compartment is situated on the side of the plate that would be closest to the child when he is eating from it and it measures approximately 7½” by 4”. The bottom interior surface of that compartment is decorated with a printed depiction of a soccer field with a child playing on it. The other two compartments are on the left and right farthest side of the plate. The compartment on the left side measures approximately 4” by 2¾” and the interior bottom surface is decorated with a depiction of a soccer net and soccer ball. The compartment on the right side is circular in shape and measures approximately 3” in diameter. The interior bottom surface is decorated with a depiction of a soccer ball with the words “official Lil Pro” printed on it.
The bowl that is included in this item has an open top that measures approximately 3¾” in diameter. The base of the bowl measures approximately 5¾” in diameter. It measures approximately 2½” in height. The bowl is blue and orange in color and is designed to appear like the sides of a soccer ball. The words “official Lil Pro” are printed on one external side of the bowl.
Pet-Pro – This item is a dog bowl with an open top that measures approximately 6” in diameter, a base that measures approximately 9¼” in diameter and the item measures 3¾” in height. This bowl is orange and black in color and is designed to appear like the sides of a basketball. The words “Official Pet-Pro” are printed on one external side of the bowl.
These items will be imported with either basketball, football or soccer ball themes.
You have suggested that the Lil Pro bowl is correctly classified in subheading 3924.10.2000, the Lil Pro plate is correctly classified in subheading 3924.10.3000 and the Pet-Pro is correctly classified in subheading 3924.90.5650. We agree with your suggestion with regard to the two bowls but do not agree with your suggestion with regard to the plate.
You have referenced the plate as a tray and your suggested classification provides for trays. However, for an item to be considered a tray for classification purposes, it would have to be an open receptacle with a flat bottom and a low rim or slightly raised edges, for holding, carrying or supporting, rather than containing, articles. The subject item does not have a flat bottom as it is comprised of three compartments and the bottom external surface is raised higher in the areas in between the compartments. In fact, the dimensions of the largest compartment of the item would appear to be suited for a main course and the dimensions of the smaller compartments would appear to be suited for side dishes. Therefore, it is the opinion of this office that this item is of the class or kind of merchandise principally used as a dinner plate.
The applicable subheading for the Lil Pro bowl and plate will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware…of plastics: tableware and kitchenware: plates…cereal bowls…and platters. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the Pet-Pro bowl will be 3924.90.5650, HTSUS, which provides for…other household 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 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division