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NY L80315




November 3, 2004
CLA-2-39:RR:NC:SP:221 L80315

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.10.2000; 3924.10.3000; 3924.10.4000

Mr. Radiem Velasco
Mt. Mayon Living Products, LLC
8 Klee Ct.
East Windsor, NJ 08520

RE: The tariff classification of plastic articles from the Philippines.

Dear Mr. Velasco:

In your letter dated October 14, 2004, you requested a classification ruling.

You have submitted illustrations of candy bowls, serving platters, serving dishes and trays. You indicate that these decorative serving items are made of plastic, painted with lacquer or a combination of lacquer and latex paint, and sprayed with a coat of resin to seal the paint. You state that the resin used is food-safe. You further state that the decorative food trays and bowls are not microwaveable and are not intended for use with extremely hot food.

The applicable subheading for the plastic serving platters and serving dishes will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the plastic serving trays will be 3924.10.3000, HTS, which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: trays. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic candy bowls will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

Articles classifiable under subheadings 3924.10.2000, 3924.10.3000 and 3924.10.4000, HTS, which are products of the Philippines are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

You ask whether these products are subject to FDA requirements. You may contact the U.S. Food and Drug Administration (FDA), Division of Import Operations & Policy, at 5600 Fishers Lane, Rockville, MD 20857, telephone (301) 443-6553.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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