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NY J84961

June 17, 2003

CLA-2-39:RR:NC:SP: 221 J84961


TARIFF NO. 3924.10.4000

Ms. Maria Da Rocha
D & D Customhouse Brokerage, Inc.
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07028

RE: The tariff classification of a plastic party set from China.

Dear Ms. Da Rocha:

In your letter dated May 2, 2003, on behalf of your client Products of Tomorrow, you requested a classification ruling.

The submitted sample is identified as a “snacky snack serving tray”. This item consists of 6 serving bowls, 6 spoons, 6 topping trays, 1 ice cream scooper, 1 tub with lid and party tray base (3 parts unassembled). The tray is composed of two halves that snap together forming a circle. The bottom disc snaps into the ring and the tub sits in the center of the party tray. The topping trays are placed on the party tray with the lower lip fitted into the space provided around the party tub. All of the items in this set are made of plastic.

The submitted set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to the purchaser without repacking. The plastic tub imparts the essential character to the set.

The applicable subheading for the “snacky snack serving tray” will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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