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NY C86341

May 5, 1998

CLA-2-39:RR:NC:SP:222 C86341


TARIFF NO.: 3924.10.5000

Mr. Frank Spadaro
Sparado International Services
156-15 146th Avenue
Jamaica, NY 11434-4260

RE: The tariff classification of a plastic hot food server from Italy.

Dear Mr. Spadaro:

In your letter dated April 2, 1998, on behalf of your client Penn Oaks International, you requested a tariff classification ruling.

The submitted sample is identified as "Enjoy", a hot food server. This product is designed to maintain hot foods for several hours after cooking. It can also be used as a serving container.

The hot food server consists of two parts. The inner porcelain dish can be used in a conventional oven or microwave. Foods may be cooked in this dish or transfer food into the dish after cooking.

The outer shell with cover is made of 100 percent polypropylene. The handles of the outer shell is made of plastic. Once the prepared hot food is ready for storage, the porcelain dish is placed snugly inside the shell. The lid is placed on the shell and safely snapped closed. Your letter of inquiry states that these hot food servers will be available in three sizes; small, medium and large.

You state that 80 percent of the value of the set is in the polypropylene shell and cover. We believe the plastic imparts the essential character of the set.

This sample is returned as requested.

The applicable subheading for the hot food server will be 3924.10.5000, Harmonized Tariff Schedule of the United States (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.


Robert B. Swierupski

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