The tariff classification of plastic salad serving bowls from China

N030632 June 25, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of plastic salad serving bowls from China Dear Mr. Crago: In your letter dated June 11, 2008, on behalf of Longs Drug Stores, you requested a tariff classification ruling. The submitted illustration depicts items identified as Salad Bowls, item number A038AA02613. These bowls are made of polystyrene (PS) plastic material. They will be imported in the following four frosted transparent colors: lime, orange, blue and red. Each bowl has an embossed hibiscus design and each bowl measures 7 inches in diameter by 3-3/8 inches in height. They will be sold individually. You have stated the following: “Although they are referred to as salad bowls, they can (and most likely will) be used by the consumer for other foods other than salad, such as cereals, etc.” You have suggested that these bowls would be correctly classified in subheading 3924.10.2000. You have stated that your client has suggested that these bowls are correctly classified in subheading 3924.10.4000. Based on the height of these bowls, it is the opinion of this office that this item is of a class or kind of merchandise that is principally used as a serving dish from which portions of food are taken and placed in smaller bowls (not included in the importation) for individual use. Therefore, we agree that these bowls would be correctly classified in the subheading that you suggest. The applicable subheading for item number A038AA02613 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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. 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