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NY M87368




November 3, 2006

CLA-2-39:RR:NC:SP:221 M87368

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.2000; 3924.10.4000

Ms. Lynn B. Stan
EMSA
952 Bryden Road
Columbus, Ohio 43205

RE: The tariff classification of plastic tableware from China, India or Belgium.

Dear Ms. Stan:

In your letter dated October 3, 2006, you requested a tariff classification ruling.

Samples were provided with your letter. The first sample is a two-piece polypropylene plastic plate set, identified as PPC 10642 S03. The plate measures approximately 9½ inches in diameter. The second sample is a polypropylene plastic rectangular container, identified as PPC 10642 S03. The container, which you describe as a server, is a baking dish that measures approximately 12¼ inches in length by 10¼ inches in width by 2½ inches in depth. The server/baking dish is marked to indicate that it is microwaveable. You state that the articles will be used in serving meals to hospital patients.

As you requested, the samples will be returned.

The applicable subheading for the plate set will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of 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 server/baking dish will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

Articles classifiable under subheading 3924.10.2000 and 3924.10.4000, HTSUS, that are products of India 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."

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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