U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
The tariff classification of plastic picnic items from China.
NY D85904 January 14, 1999 CLA-2-39:RR:NC:SP:222 D85904 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.5000; 4202.92.4500 Ms. Tammy Locke Wholesale Supply Company, Inc. 7100 Service Merchandise Drive Brentwood, TN 37027 RE: The tariff classification of plastic picnic items from China. Dear Ms. Locke: In your letter dated December 10, 1998, you requested a tariff classification ruling. The submitted sample is identified as item #812525ACC, a 21-piece plastic picnic set. This set is designed in the colors of white, blue, green and purple. The set contains 4 each of the following: plates, bowls, spoons, forks and knives. All of the items are made of 100 percent polypropylene. The inflatable plastic bag is made of clear plastic with a plastic handle. This bag is used to carry the picnic set. It measures approximately 12 inches in diameter. The dinner plates measure approximately 10 inches in diameter. This sample is a single retail package containing two components that are classifiable under two separate headings. The plastic bag is of a class or kind that not only can be utilized for carrying the dinnerware picnic set, but for other purposes such as a beach bag. These items must be classified under separate headings. The samples are returned as you requested. The applicable subheading for the plates and bowls will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: plates...serving dishes and platters. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the tumblers, knives and forks will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware, kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic drawstring travel bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division