The tariff classification of a plastic candy bowl from China

N247796 November 20, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a plastic candy bowl from China Dear Ms. Benedetto: In your letter dated November 4, 2013, you requested a tariff classification ruling. The submitted sample is identified as a candy bowl, Style no. SW14-0042D. The item is made of melamine plastic material. The bowl measures approximately 2½” high by 6” in diameter at the open mouth at the top. The diameter at the bottom is approximately 3½”. The external surface of the bowl is designed with printed depictions of jack-o-lanterns, flying bats and a graveyard. As you requested, the sample will be returned to you. The tariff term “dishes” is a general one that includes bowls. The instant bowl is designed for use as a serving dish from which individual portions are taken by more than one person at a gathering. The applicable subheading for Style No. SW14-0042D 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division