The tariff classification of an individualized plastic snack/dessert bowl from China

N200307 February 10, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Aaron Cullen Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an individualized plastic snack/dessert bowl from China Dear Mr. Cullen: In your letter dated December 5, 2011, on behalf of CVS Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a Snack Cup, Item Number 873622. This item is a small bowl that is made of polystyrene (PS) plastic material and features vertical ridges around the outer surface. It measures approximately 2¾” deep with a maximum diameter of 4½” at the mouth. It is designed to hold individualized portions of snacks or desserts such as ice cream. As you requested, the sample will be returned to you. The applicable subheading for Item Number 873622 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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, Thomas J. Russo Director National Commodity Specialist Division