The tariff classification of a plastic serving bowl from China

N255433 August 13, 2014 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 serving bowl from China Dear Ms. Benedetto: In your letter dated July 17, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Skull Bowl, Style No. 18966. This item is comprised of polystyrene (PS) plastic material. It is constructed of a black holder that is designed to appear like a series of four skulls that surround the circumference of the item, each skull of which has cutouts for eyes and nostrils. Affixed within the inner surface of the holder is a red bowl that is without ornamentation, decoration or relief. The entire item measures approximately 4¾” in height. The bowl measures approximately 7½” in diameter at the top and 3¼” in diameter at the base. As you requested, the sample will be returned to you. The applicable subheading for Style No. 18966 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: …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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division