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NY C83008

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February 3, 1998

CLA-2-39:RR:NC:SP:222 C83008

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.2000; 3924.10.5000; 7117.90.5500; 7117.90.7500

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930

RE: The tariff classification of a plastic dish and spoon with jewelry from China.

Dear Ms. Balice:

In your letter dated December 29, 1997, you requested a tariff classification ruling.

The submitted sample is identified as style #38644, reusable dish and spoon with jewelry. This item consists of a container on a cord that can be used as a covered dish. The dish contains a plastic spoon, 4 plastic bracelets and 8 plastic rings. Your letter of inquiry states that it will be marketed with a hang tag indicating that it can be used as a plastic dish.

However, for tariff purposes this sample is a single retail package containing two components that are classifiable under 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 dish and plastic spoon can be used as plastic kitchenware and tableware while the plastic jewelry is worn as imitation jewelry. These items must be classified under separate headings.

The applicable subheading for the plastic covered dish 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...soup bowls, cereal bowls...and serving dishes. The rate of duty will be 6.6 percent ad valorem.

The applicable subheading for the plastic spoon will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the imitation plastic jewelry will be 7117.90.5500, HTS, which provides for imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for imitation plastic jewelry valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for imitation jewelry: other: of plastics. The duty rate will be free.

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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See also:

• Tariff No.: 3924.10.20 - Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters, of plastics
• Tariff No.: 3924.10.50 - Tableware and kitchenware articles, nesoi, of plastics
• Tariff No.: 7117.90.55 - Imitation jewelry nesoi, not of base metal, n/o 20 cents/doz. pcs or pts
• Tariff No.: 7117.90.75 - Imitation jewelry of plastics, nesoi, over 20 cents/dozen pcs or pts