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NY A87550

October 8, 1996

CLA-2-39:RR:NC:2:222 A87550


TARIFF NO.: 3924.10.5000; 4202.92.4500

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

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

Dear Ms. Hazlett:

In your letter dated September 4, 1996, you requested a tariff classification ruling.

The submitted sample is identified as a mealtime set. This set consists of a bowl, mug and spoon-sipper, all made of plastic. The bowl features the "Minnie Mouse" cartoon character from Walt Disney. The plastic cartoon character has been molded to the plastic container that will hold the inserted removable bowl. The plastic inserted bowl will actually hold the meal. The mug is made of molded plastic and is shaped like the head of "Minnie Mouse". The plastic spoon-sipper is a straw with a spoon attached to the end. This item will function alternately as both spoon and a straw. A small "Minnie Mouse" character is molded to the upper portion of the spoon-sipper. The mealtime set is included in a clear poly vinyl chloride (pvc) travel bag. There are two woven straps that can be used for carrying the bag and it opens with a plastic zipper. The bag is of a kind similar to those designed to be a portable means of providing storage and protection to personal effects.

This sample is being returned as requested.

You have indicated that the mealtime set will be imported in this bag for retail sale. However, for classification purposes, this is not considered to be a set and will be classified separately. The bowl, mug and spoon-sipper will be classified in chapter 39, while the bag will be classified in chapter 42.

The applicable subheading for the mealtime 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.

The applicable subheading for the poly vinyl chloride (pvc) bag will be 4202.92.4500, HTS, which provides for...travel, sports and similar bags...of sheeting of plastics...other, with outer surface of sheeting of plastic or of textile materials: other. The rate of duty will be 20 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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