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NY N023167




March 7, 2008

CLA-2-39:OT:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000

Ms. Francine Ramsey
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495

RE: The tariff classification of plastic dessert bowls from China

Dear Ms. Ramsey:

In your letter dated February 6, 2008 you requested a tariff classification ruling.

The submitted sample is identified as Set/4 Dessert Bowls, SKU# 65310. These four bowls are all made of polypropylene (PP) plastic material and are one each of the following colors: green, blue, peach and pink. Each bowl is round at the top rim. The round shape is maintained from the rim to a point of approximately 3/8” below the rim. From that point the rest of the bowl, proceeding down to the bottom, has an octagonal oval shape. The bottom of the oval sits on a round pedestal stand. The bowl, with the stand, is one molded piece.

The diameter of at the top of the bowl measures approximately 4-1/4”. The diameter at the bottom of the oval shaped bowl measures about one inch. The diameter of the pedestal stand measures approximately 2-13/16”. The bowl stands about 3-5/8” in height, including the pedestal. Without the pedestal, the bowl is approximately 3-1/8” deep. Each bowl has a capacity of 1-1/2 cups to the rim. The bowls can be used to serve individual portions of ice cream, pudding, gelatin or sorbet. They are dishwasher and microwave safe.

The applicable subheading for SKU# 65310 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.

Sincerely,

Robert B. Swierupski
Director,

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