The tariff classification of “Bowl Covers” from China.

N301210 October 29, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Beth Zaffran Robinson Home Products 170 Lawrence Bell Drive, Suite 110 Williamsville, NY 14221 RE: The tariff classification of “Bowl Covers” from China. Dear Ms. Zaffran: In your letter dated October 17, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of an article identified as item number 61459, “Bowl Covers,” which consist of six reusable plastic food storage covers composed of plastic film and elastic. The “Bowl Covers” are composed of circular pieces of transparent polyethylene film with a sewn in elastic edge, in assorted sizes, designed to fit snugly over bowls or plates from 3” to 10” in diameter. These items are not airtight but are used in place of plastic wrap or aluminum foil for food storage or for protecting food from insects when dining outdoors. These items are hand washable for reuse. The applicable subheading for item number 61459, “Bowl Covers,” 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 the 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division