The tariff classification of plastic bowls from China

N346001 March 11, 2025 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15; 9903.01.24 Ms. Mily Xu Pan Asian Creations Limited Room 306-A107, 3/F, Tower 1, Harbour Centre ,1 Hok Cheung Street, Hung Hom, Kowloon,Hong KongChina RE:  The tariff classification of plastic bowls from China Dear Ms. Xu: In your letter dated February 17, 2025, you requested a tariff classification ruling. Photographs and packaging of the items were submitted along with your request. The five items are inflatable PVC (polyvinyl chloride) plastic bowls. When fully inflated, the bowls will measure approximately 15 inches wide by 15 inches deep by 11.8 inches high. You have indicated that the inflatable plastic bowls will be marketed and sold during Halloween. You state that the bowls are not food-safe but can hold wrapped Halloween candy, nonfood treats, and gifts. The plastic bowls are for indoor and outdoor household use and are suitable for ages 14 years and up. Item number S50817-04840, the 12” PVC Halloween inflatable pumpkin decor, is shaped like an orange pumpkin, with a printed jack-o’-lantern face on one side. Item number S50817-04875, the 12” PVC Halloween inflatable pumpkin decor, is shaped like a purple pumpkin with a printed jack-o’-lantern face on one side. Item number S50817-04876, the 12” PVC Halloween inflatable pumpkin decor, is shaped like a pink pumpkin with a printed jack-o’-lantern face on one side. Item number S50817-04839, the 12” PVC Halloween inflatable eyeball decor, is round-shaped and resembles a bloodshot eyeball with a pink pupil. Item number S50817-04873, the 12” PVC Halloween inflatable eyeball decor, is round-shaped and resembles a bloodshot eyeball with a purple pupil. The applicable subheading for item number S50817-04840, 12” PVC Halloween inflatable pumpkin decor, item number S50817-04875, 12” PVC Halloween inflatable pumpkin decor, item number S50817-04876, 12” PVC Halloween inflatable pumpkin decor, item number S50817-04839, 12” PVC Halloween inflatable eyeball decor, and item number S50817-04873, 12” PVC Halloween inflatable eyeball decor will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.  Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 3924.90.5650, HTSUS, listed above. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division