CLA-2-39:RR:NC:SP:222 C87995
Mr. Mitchell W. Cashion
Bax Global
4302 Yorkmont Road
Charlotte, NC 28208
RE: The tariff classification of a plastic picnic set from the
Netherlands.
Dear Mr. Cashion:
In your letter dated May 5, 1998, you requested a tariff
classification ruling.
You have submitted literature depicting a 45 piece picnic
set that is made of plastic. This article is identified as
PicMate, item #PMUS001. The set contains 6 each of the
following: cups, dinner plates, side plates, knives, forks,
spoons, dessert plates, 2 large bowls and 1 serving plate.
This set can be used by campers, boaters, hikers, and even
at home. This set is microwave and dishwasher safe. One of the
large plates has a plastic handle attached. The two large bowls
are made to fit around the handle, one on top and the other on
the bottom. All other items can be placed inside the plate and
bowl carrying case and carried as a unit.
The applicable subheading for the plastic plates and plastic
serving bowls will be 3924.10.2000, Harmonized Tariff Schedule of
the United States (HTS), which provides for tableware,
kitchenware, other household articles...of plastics: tableware
and kitchenware: plates...serving dishes. The rate of duty will
be 6.6 percent ad valorem.
The applicable subheading for the plastic cups, knives,
forks and spoons will be 3924.10.5000, HTS, which provides for
tableware, kitchenware, other household articles...of plastics:
tableware and kitchenware: other. The rate of duty will be 3.4
percent ad valorem.
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 Alice
Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division