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August 11, 1999

CLA-2-39:RR:NC:SP:222 E84887


TARIFF NO.: 3924.10.2000; 3924.10.5000; 4202.90.4500

Ms. Marianne Miranda
Federated Merchandising Group
1440 Broadway, 13th Floor
New York, NY 10018

RE: The tariff classification of a picnic set from China.

Dear Ms. Miranda:

In your letter dated July 1, 1999, you requested a classification ruling.

The submitted sample is item no. PB0079. It measures approximately 19.5 inches high with a diameter of 11 inches. This item consists of two sections.

The top section is 14 inches in height. It is made of pvc fabric. The fabric is lined with insulating plastic. Three plastic food containers are included in the bag. The first, measures 4 inches high by 8 inches in diameter, the second measures 7 inches high by 3-1/2 inches in diameter and the third measures 6 inches high by 2-1/2 inches in diameter. The containers are round and have a lip inside as well as outside to prevent leakage. There are eight metal grommets with a cord that can be pulled together to close the top of the bag.

The lower portion of the picnic tote is made of transparent plastic, in a pill box shape. It measures approximately 5-1/2 inches high and 11 inches in diameter. Plastic dinnerware items are stored in this part of the tote. There are 4 cups, 4 plates, and 4 plastic flatware sets individually sealed in transparent plastic wrap. Two zippers connect three fourths of the lower part of the tote to the top, making easy access to the dinnerware items. The remaining one fourth part is sewn to the top portion of the tote. One adjustable 1-1/2 inch wide strap is sewn 4-1/2 inches from the top edge and 2-1/2 inches from the bottom end of the bag.

This sample is a single retail package containing two components that are classifiable under two separate headings. 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 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 knives, forks and the plastic food containers, 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 212-637-7090.


Robert B. Swierupski

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