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NY B89778




October 22, 1997

CLA-2-39:RR:NC:SP:222 B89778

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.2000; 3924.10.5000; 4202.92.4500

Ms. Marianne Miranda
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of plastic picnic items from Taiwan.

Dear Ms. Miranda:

In your letter dated September 8, 1997, you requested a tariff classification ruling.

The submitted sample is identified as item #H941498666, a plastic picnic set. This set is designed in the colors of red, blue, green and yellow. The set contains 4 each of the following: plates, tumblers, bowls, spoons, forks and knives. All of the items are made of 100 percent polypropylene.

The plastic bag has a screen print design that coordinates with the plastic dinnerware items. This bag is used to carry the picnic set and it measures approximately 11 inches in diameter. The dinner plates measure approximately 10 inches in diameter. The top of the plastic bag has eight grommets through which a cord is strung. The ends of the cord are secured with a plastic loop, fixed to one side near the base. This cord is used to close the bag. Your letter of inquiry states that this item will be displayed and sold as a set.

However, for tariff purposes this sample is a single retail package containing two components that are classifiable under two separate headings. Although somewhat connected by the color scheme, when put together, the components do not share a specific activity nor do they collectively address a particular need. The plastic bag is of a class or kind that not only can be utilized for carrying the dinnerware picnic set, but for other purposes such as a beach bag. These items must be classified under separate headings. The applicable subheading for the plates and bowls will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: plates...serving dishes and platters. The rate of duty will be 6.7 percent ad valorem.

The applicable subheading for the tumblers, knives and forks will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware, kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic drawstring travel bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 Alice Masterson at 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,

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