The tariff classification of a plastic fruit bowl from Taiwan.

N006206 February 14, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic fruit bowl from Taiwan. Dear Ms. Ramsey: In your letter dated January 25, 2007, you requested a tariff classification ruling. The submitted illustration depicts a Fruit Bowl, item number 58840. It is made of polypropylene. This vented bowl is designed with holes that facilitate air circulation around fruit and vegetables to minimize spoilage. The vented holes measure approximately ¾” in diameter. The plastic bowl measures 5” high by 9” deep at its widest point and by 5-1/2” deep at its base. The applicable subheading for the plastic vented fruit bowl will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: 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 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division