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NY C87995





June 12, 1998

CLA-2-39:RR:NC:SP:222 C87995

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.2000; 3924.10.5000

Mr. Mitchell W. Cashion
Bax Global
4302 Yorkmont Road
Charlotte, NC 28208

RE: The tariff classification of a plastic picnic set from the Netherlands.

Dear Mr. Cashion:

In your letter dated May 5, 1998, you requested a tariff classification ruling.

You have submitted literature depicting a 45 piece picnic set that is made of plastic. This article is identified as PicMate, item #PMUS001. The set contains 6 each of the following: cups, dinner plates, side plates, knives, forks, spoons, dessert plates, 2 large bowls and 1 serving plate.

This set can be used by campers, boaters, hikers, and even at home. This set is microwave and dishwasher safe. One of the large plates has a plastic handle attached. The two large bowls are made to fit around the handle, one on top and the other on the bottom. All other items can be placed inside the plate and bowl carrying case and carried as a unit.

The applicable subheading for the plastic plates and plastic serving 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. The rate of duty will be 6.6 percent ad valorem.

The applicable subheading for the plastic cups, knives, forks and spoons 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.

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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