The tariff classification of a plastic serving dish from China

N275160 May 24, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a plastic serving dish from China Dear Ms. Kessens: In your letter dated March 15, 2016, you requested a tariff classification ruling. The submitted sample is identified as a Holiday Wavy Serving Dish, SKU# 17710401. It is made of melamine and urea plastic material. It measures approximately 9” by 9” and stands approximately 2.1” in height. The sample features sloped sides and ridges across the top. The internal surface of the base of the dish features a printed illustration of three snowmen heads with button eyes, carrot noses and top hats. The interior surfaces of the sloped sides feature printed illustrations of snowflakes. As you requested, the sample will be returned to you. The submitted literature depicts an item identified with the same name, SKU# and dimensions but with a printed illustration of a Christmas tree instead of the snowmen on the internal surface of the base of the dish. That version also has the printed words “Joy”, “Holiday”, Cheer”, Candy Canes”, cookies & milk” and “Merry” along the interior surfaces of the sloped sides. The applicable subheading for SKU# 17710401 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division