The tariff classification of a plastic square-shaped tidbit dish from China

N127043 November 5, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a plastic square-shaped tidbit dish from China Dear Mr. Stinson: In your letter dated October 1, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Strawberry Dots Square Tidbit Dish, Liss Item# 9008266, Mfg Item# M7680-RA201. This item is a dish that is constructed of melamine plastic material and has a square shape. The top surface of the dish is printed with the design of a strawberry that has reddish pink flesh with white dots and a green leaf on a white backdrop. The item measures 6” square. It has a gradual upward sloping perimeter, the top surface of which is reddish pink in color with a pattern of white dots and reaches ½” in height at the edges of the dish. These square-shaped tidbit dishes are also imported with two other designs; Watermelon Gingham and Flower Dots. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 3924.10.4000, which provides for other tableware of plastics. However, we do not agree that this item is correctly classified in the subheading that you have suggested. General Rule of Interpretation (GRI) 3(a) states, in part, the following: “The heading which provides the most specific description shall be preferred to headings providing a more general description.” In addition, GRI 6 states, in part, the following: “For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable.” Tidbit dishes are serving dishes from which individual portions are taken by more than one person at a gathering. Since serving dishes of plastics are more specifically provided for in an earlier subheading of heading 3924 than the subheading that you have proposed, it is the opinion of this office that this item is correctly classified in the more specific subheading. The applicable subheading for Liss Item# 9008266, Mfg Item# M7680-RA201 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: …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