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NY R03811

May 16, 2006

CLA-2-39:RR:NC:SP:221 R03811


TARIFF NO.: 3924.10.2000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a 5-piece child’s dinnerware set from China.

Dear Mr. Crago:

In your letter dated April 26, 2006, you requested a tariff classification ruling.

A photograph and cost breakdown were provided with your letter. The dinnerware set (Item Number W075BA00125) consists of a bowl, compartmented plate, cup with handle, spoon and fork. These items are composed entirely of melamine plastic. The bowl is valued at $0.26, the plate at $0.58, the cup at $0.30, the spoon at $0.06 and the fork at $0.05. At the time of importation, these items are packaged together for retail sale. They are classified together as a set in the tariff provision applicable to the article or articles that impart the essential character. The bowl, plate and cup, which account for the bulk of the value of the set, impart the essential character.

The applicable subheading for the child’s dinnerware set, item W075BA00125, will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of 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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