CLA-2-39:OT:RR:E:NC:N2:222
Mr. Troy D Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a plastic 10 inch diameter salad bowl from China
Dear Mr. Crago:
In your letter dated June 12, 2008 you requested a tariff classification ruling.
The submitted illustration depicts an item identified as a Salad Bowl, Item Number A038AA02769. This bowl is made of polypropylene (PP) plastic material. Each bowl will be sold individually and each will be imported in one of the following four colors: bright green, orange, blue or fuchsia. The bowl measures 10 inches in diameter by 4.75 inches in height. Based on the size of the bowl, it is the opinion of this office that this item is of a class or kind of merchandise that is principally used as a serving dish from which portions of salad are taken and placed in smaller bowls (not included in the importation) for individual use.
The applicable subheading for Item Number A038AA02769 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division