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NY G83178

September 25, 2000

CLA-2-39:RR:NC:SP:222 G83178


TARIFF NO.: 3924.10.2000

Ms. Maria Da Rocha
D & D Customhouse Brokerage
570 North Broad Street, Suite 13
Elizabeth, NJ 07208

RE: The tariff classification of a plastic bowl from China.

Dear Ms. Da Rocha:

In your letter dated September 30, 2000, on behalf of your client Tristar Products, you requested a tariff classification ruling.

The submitted sample is a plastic bowl that is identified as “DECOBOWL”. The bowl is designed with two parts. The outer portion of the bowl has ten hollow sections. The inner plastic bowl has a rim and fits into the outer bowl over the hollow sections. The inner bowl is designed with a removable fill slot on the rim so that it lines up with the hallow sections by rotating the inner bowl in the desired direction.

The “DECOBOWL” sections can be filled with beads, pebbles, candy, dry beans, buttons or other items as decorations. This bowl can also be used as a functional item to serve fresh fruit, salads, popcorn, chips and other foods. Although the bowl can be used as a decoration, in our opinion it is of a type that will be used primarily as a functional item.

The sample is returned as you requested.

The applicable subheading for the plastic 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: plates, cups,serving dishes and platters. The rate of duty will be 6.5 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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