The tariff classification of a plastic set from China.

NY F82759 March 1, 2000 CLA-2-39:RR:NC:SP:222 F82759 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.5000; 4202.92.4500 Mr. Orlando Rodriguez Almacenes PITUSA P. O. Box 839 Hato Rey Station San Juan, PR 00191-0839 RE: The tariff classification of a plastic set from China. Dear Mr. Rodriguez: In your letter dated February 4, 2000, you requested a classification ruling. The submitted literature depicts a 30-piece picnic set that is identified as item #W-38-0-0005. The picnic set is made of plastic and packaged in a plastic drawstring bag. The set includes 4 salad bowls measuring 5-1/2 inches, 4 plates measuring 8 inches in diameter, 4 plates measuring 10 inches in diameter, 4 mugs, 4 forks, 4 knives, 4 teaspoons, and salt and pepper shakers. 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 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 knives, forks and teaspoons, 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division