CLA-2-39:RR:NC:SP:222 I80559
Ms. Lucia Buckman
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018
RE: The tariff classification of a child’s plastic dinnerware set from China.
Dear Ms. Buckman:
In your letter dated April 12, 2002, you requested a classification ruling.
The submitted sample is identified as style #H8315CD, a 5-piece plastic dinnerware kid’s set. The set consists of a mug, a cereal bowl, a salad plate and a fork and spoon made of stainless steel with plastic handles. The 5-piece plastic dinnerware set is packaged in a plastic carry case in the shape of a handbag. All 5 items have a similar motif on them. The set is intended for a child to eat with and not for use as a toy. Although the dinnerware set is packaged together in a plastic carry case, for tariff purposes, this is not considered to be a set. The carry case is made of plastic sheeting. The plastic dinnerware items and the plastic carry case in the shape of a handbag will be classified separately.
The samples are returned as you requested.
The applicable subheading for the plate, bowl and cup 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 and platters. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the plastic carry case will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16.8 percent ad valorem.
The applicable subheading for the fork and spoon with plastic handles will be 8215.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, sugar tongs and similar kitchen or tableware…other sets of assorted articles. The rate of duty is the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty of the spoon, 5 percent ad valorem under 8215.99.4060, is the highest and will therefore apply to both the fork and spoon.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division