CLA-2-39:OT:RR:NC:N4:422
Ms. Kim Benedetto
Seasons USA, Inc.
2041 Genesee Street
Utica, NY 13501
RE: The tariff classification of a plastic candy bowl from China
Dear Ms. Benedetto:
In your letter dated December 8, 2022, on behalf of your client, Seasons (HK) Ltd., you requested a tariff classification ruling. A photograph of the item was submitted along with your request.
The merchandise under consideration is identified as a Spider Web Bowl, Item #OEM24-0004. The black bowl is made of 100% polypropylene plastic and is to resemble a spider web. The bowl measures approximately 11 inches in diameter across the top and is 3.2 inches high. The bowl’s interior contains three black spiders crawling up the sides of the bowl. The bowl will be used to hold wrapped candy and will be sold during the Halloween season.
The tariff term “dishes” is a general one that includes bowls. The instant bowl is designed for use as a serving dish from which individual portions are taken by more than one person at a gathering. This candy bowl is classifiable in subheading 3924.10.2000, which provides for “Tableware, kitchenware…of plastics: tableware and kitchenware: …serving dishes and platters.”
The applicable subheading for the Spider Web Bowl, Item #OEM24-0004 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.10.2000, 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 3924.10.2000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division