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NY A82874

May 23, 1996

CLA-2-39:RR:NC:TP:343 A82874


TARIFF NO.: 3924.10.5000

Ms. Cindy Hazlett
Applause Inc.
P. O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of a plastic bowl set from China.

Dear Ms. Hazlett:

In your letter dated April 18, 1996, received in this office on April 23, 1996, you requested a tariff classification ruling.

The submitted sample is a plastic bowl set. The set will display various cartoon characters from Disney, Warner Brothers or Sesame Street. This bowl set features a cartoon character molded to the plastic container that will hold the inserted removable plastic bowl. The plastic inserted bowl will actually hold the meal. This product is designed to resemble a child's play character.

You suggest classification as a toy. Although the bowls incorporate cartoon characters, they are primarily a usable set of bowls. Classification as toys is not appropriate. Samples are returned as requested.

The applicable subheading for the bowl set will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: 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.


Roger J. Silvestri

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