CLA-2-39:OT:RR:NC:N4:422
Ms. Soojin Jung
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of an 18-piece plastic dinnerware set from China
Dear Ms. Jung:
In your letter dated February 14, 2022, you requested a tariff classification ruling. A photograph and cost breakdown were provided with your request.
The item is identified as an 18-piece toddler dining set, Item #202144. The set consists of four plates, four bowls, four cups, three forks, and three spoons. The plates, bowls, and cups are made of polypropylene plastic. The forks and spoons are each stainless-steel with a polypropylene plastic handle. All 18 pieces are in assorted colors of yellow, blue, green, and purple.
The dining set is intended for children over the age of 18 months. This dinnerware set is designed for a child to eat with and not for use as a toy. The 18-piece dinnerware set is packaged together in a cardboard box for retail sale.
This item is considered to be “a set put up for retail sale,” within the meaning of General Rule of Interpretation (GRI) 3. They are classified together as a set in the tariff provision applicable to the article or articles that impart the essential character. Therefore, it is the opinion of this office that the bowls, plates, and cups, account for the bulk of the value of the set, and impart the essential character within the meaning of GRI 3(b).
The applicable subheading for the 18-piece toddler dining set, Item #202144 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or 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%.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.10.2000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.10.2000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division