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NY N011932

June 19, 2007



TARIFF NO.: 3924.10.4000

Ms. Lori Sherrill
The Coleman Co., Inc.
3600 N. Hydraulic
Wichita, KS 67219

RE: The tariff classification of plastic folding tableware from China

Dear Ms. Sherrill:

In your letter dated May 25, 2007 you requested a tariff classification ruling.

The submitted sample is identified as the Fozzils Solo Pack. This item consists of four flat pieces of plastic, each of a different size and shape. Each of the four pieces has fold lines and plastic snaps. By following the simple instructions that are included, the four pieces of plastic can be folded and snapped to shape four tableware items identified as a cup, a dish, a bowl and a spoon. All four pieces are orange in color. As you requested, the samples will be returned to you.

When folded into shape, the four pieces have the following dimensions: the cup is 4-1/2 inches long by 3-1/4 inches wide at the mouth and 3-3/4 inches high; the bowl is 6 inches long by 5-1/4 inches wide at the mouth and 3-1/4 inches high; the dish is rectangular in shape and is 6-3/4 inches long by 5.25 inches wide by 1-1/2 inches high; and the spoon is 5-1/2 inches long by 1-1/2 inches wide at the center of the scoop and 0.5 inches high. When unsnapped and flattened, all four pieces of plastic are stored in the flat plastic packaging in which it is sold. The packaging has two snaps to open and close and it can also be used as a preparation tray or cutting board when not being used to store the other items.

The applicable subheading for the Fozzils Solo Pack will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenwareof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Gary Kalus at 646-733-3055.


Robert B. Swierupski

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