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NY G86313

January 31, 2001

CLA-2-39:RR:NC:SP:222 G86313


TARIFF NO.: 3924.10.2000

Ms. Tracie Manuel
Virgo III
766 Knox Court
Yardley, PA 19067

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

Dear Ms. Manuel:

In your letter dated January 10, 2001, on behalf of Campbell Soup Company, you requested a tariff classification ruling.

The submitted sample is a plastic soup bowl with two plastic lids. One of the lids is made of clear plastic without any designs. The other plastic lid is made with a puzzle on the top. The puzzle consists of plastic pieces that slide in different directions in the grooves to form a cartoon character. The puzzle lid keeps the soup bowl completely covered even though the puzzle pieces can be moved about. The plastic soup bowl and the lid with the puzzle are purple in color. The soup bowl and lids have groves that allow the lids to twist off and on to open and close.

The plastic soup bowl with the puzzle lid is a functional item that is used in the home as kitchenware and tableware. It does not serve primarily for amusement. Therefore, this article would not be considered a toy in chapter 95. However, it will be classified in chapter 39 as a household article of plastics.

The applicable subheading for the plastic soup bowls will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware...household articles...of plastics: tableware and kitchenware: soup bowls. 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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