The tariff classification of a plastic sushi service set from China

N247930 November 25, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr. Chad S. Magoon-Drake a.n. Deringer, Inc. 173 West Service Rd Champlain, NY 12919 RE: The tariff classification of a plastic sushi service set from China Dear Ms. Magoon-Drake: In your letter dated November 12, 2013, on behalf of MSC International, Inc., you requested a tariff classification ruling. The submitted sample is identified as a Sushi Service for Two, Item 69212. It consists of two plastic plates (approximately 7½” x 5½”), two plastic dipping bowls (approximately 2½” in diameter by 1¼” in height) two plastic dipping bowl holders, each in the shape of a sitting man with outstretched hands, wearing traditional Chinese hat and garb (approximately 3½” in width by 4” in height) , and two sets of chopsticks (each approximately 8” in length.) These components are all packaged together for retail sale. As you requested, the sample will be returned to you. This item is considered to be "goods put up in sets for retail sale" within the meaning of GRI 3 and each set is classifiable under a single tariff provision. The sushi will be eaten from the plates. The chop sticks and the dipping bowls are options that do not necessarily have to be used. Therefore, it is the opinion of this office that the plates provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item 69212 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: plates…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