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NY R03161

February 17, 2006

CLA-2-39:RR:NC:SP:221 R03161


TARIFF NO. 3924.10.2000

Ms. Una L. Gauthier
Barthco International, Inc.
2200 Broening Highway, Suite 200
Baltimore, MD 21224

RE: The tariff classification of plastic bowls and spoons with a plastic tray from China.

Dear Ms. Gauthier:

In your letter dated January 24, 2006, on behalf of your client CVS Pharmacy, you requested a classification ruling.

You have submitted illustrations depicting a set identified as CVS item number 340485. The set consists of four soup bowls, four spoons and a tray, all made of melamine plastic. The tray measures 21-3/4 inches long by 5-1/2 inches wide by 1 inch high. The bowls measure 4-3/8 inches in diameter by 2-3/8 inches high. These items will be packaged and sold together as a set. The essential character of the set is imparted by the plastic soup bowls.

The applicable subheading for the plastic soup bowls, spoons and tray set will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The rate of duty will be 6.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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