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NY F84059

April 5, 2000

CLA-2-39:RR:NC:SP:222 F84059


TARIFF NO.: 3924.10.2000; 3924.10.5000; 4202.22.1500; 8215.20.0000; 8215.99.4060

Ms. Leigh Wang
The Disney Store, Inc.
101 North Brand Blvd., Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of “Winnie the Pooh” dinnerware items and a plastic bag from China.

Dear Ms. Wang:

In your letter dated March 2, 2000, you requested a tariff classification ruling.

You have submitted “Winnie the Pooh” dinnerware items packed in a clear pvc plastic sheeting child’s backpack. The melamine dinnerware items consist of a plate, a bowl, a cup, a fork and a spoon. The fork and spoon are made of stainless steel with plastic handles. These are not the type of melamine products that are subject to dumping duties.

The pvc plastic sheeting backpack is of a kind similar to a small child’s handbag. It is primarily designed to contain the small personal articles of a kind normally carried by a child in a handbag.

These items do not constitute a set. They must be classified under separate headings.

The samples are returned as you requested.

The applicable subheading for the plate and bowl will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: platesserving dishes and platters. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the fork and spoon set made of stainless steel with plastic handles, will be 8215.20.0000, HTS, which provides for spoons, forks, ladlesother sets of assorted articles. The rate of duty will be the rate applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty of the spoon, 5 percent ad valorem under 8215.99.4060, is the highest and applies to the entire fork and spoon set.

The applicable subheading for the pvc plastic sheeting handbag will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 17.6 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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