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NY M87522




November 1, 2006

CLA-2-39:RR:NC:SP:221 M87522

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000; 3924.10.3000

Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of plastic bowls, glasses, goblets and trays from China.

Dear Ms. Tsiavos:

In your letter dated October 17, 2006, you requested a tariff classification ruling.

You have submitted samples of plastic items that are designed for use at Luau style parties. You state in your letter of inquiry that all items are made of food grade general purpose plastic.

Item number 4804, identified as a Tiki Dip Bowl, measures 6-1/2 inches in diameter. It is an opaque bowl molded all around with colorful three-dimensional Tiki Heads.

Item number 4893, identified as a Clear Tiki Bowl, measures 11 inches in diameter. The bowl is available in four neon translucent colors: pink, green, orange and blue. The bowl is molded all around with three-dimensional Tiki Heads.

Item number 4872, identified as a Tiki Martini Glass, is available in four assorted neon translucent colors: pink, green, orange and blue. The stem is in the shape of stacked three-dimensional Tiki Heads.

Item number 4896, identified as a Tiki Goblet, measures 7 inches high and has a 3-1/4 inch diameter opening. The goblets will be available in four assorted neon translucent colors: pink, green, orange and blue. The plastic goblets are molded to depict a three dimensional Tiki God. The stem represents his body and the goblet represents his head.

Item number 4897, identified as a Tiki Tray, is available in four assorted translucent colors: pink, green, orange and blue. The oval shaped tray is decorated with four three- dimensional Tiki Heads. The tray measures 15 inches wide by 16 inches long by 1 inch high.

The applicable subheading for the plastic dip bowls, clear bowls, martini glasses, and goblets will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

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

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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