The tariff classification of a five-piece plastic dinnerware set from China.

NY G88131 April 2, 2001 CLA-2-39:RR:NC:SP:222 G88131 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr. Steve Kuchta Kuehne & Nagel, Inc. 10 Exchange Place, 19th Floor Jersey City, NJ 07302 RE: The tariff classification of a five-piece plastic dinnerware set from China. Dear Mr. Kuchta: In your letter dated March 6, 2001, on behalf of your client Trudeau Corp., you requested a tariff classification ruling. The submitted sample is identified as “Arthur”, a five-piece plastic dinnerware set. This is a child’s dinnerware set that includes a plate, bowl, tumbler, spoon and fork. The spoon and fork appears to be metal with plastic handles. All five pieces have cartoon-like characters and the word “Arthur”. The set appears to be intended for a child to eat with and not for use as a toy. The five-piece dinnerware set is put up together for retail sale. The sample is returned as you requested. The applicable subheading for the child's five-piece dinnerware set, “Arthur”, 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, 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. 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