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January 15, 1999

CLA-2-39:RR:NC:SP:222 D86068


TARIFF NO.: 3924.10.2000; 3924.10.5000; 4202.92.4500

Ms. Bonnie Gulyas
J.C. Penny Purchasing Corporation
P. O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of plastic picnic items from Taiwan.

Dear Ms. Gulyas:

In your letter dated December 17, 1998, you requested a tariff classification ruling.

The submitted sample is identified as lot number 7121, a plastic picnic set. This set is designed in the colors of red, blue, green and yellow. The set contains 4 each of the following: 10-inch plates, mugs, 7-3/4 inch bowls, spoons, forks and knives. All of the items are made of plastic.

The plastic bag has a screen print design that coordinates with the plastic dinnerware items. This bag is used to carry the picnic set. It measures approximately 11-3/4 inches in height by 10-1/2 inches in width. The top of the collapsible, plastic bag has a drawstring closure. The drawstring is attached to the side of the bag (near the bottom) to create a handle. The ends of the cord are secured with a plastic loop, fixed to one side near the base.

For tariff purposes, this sample is a single retail package containing two components that are classifiable under two separate headings. Although somewhat connected by the color scheme, when put together, the components do not share a specific activity nor do they collectively address a particular need. The plastic bag is of a class or kind that not only can be utilized for carrying the dinnerware picnic set, but for other purposes such as a beach bag. These items must be classified under separate headings. The samples are returned as you requested. The applicable subheading for the plates and 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 and platters. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the tumblers, knives and forks will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware, kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic drawstring travel bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, 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.


Robert B. Swierupski

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