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NY N023933




March 20, 2008

CLA-2-39:OT:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.2000

Mr. Troy D Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a plastic salad serving bowl from China

Dear Mr. Troy:

In your letter dated February 26, 2008 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a Salad Bowl, item number A075MA00880. This item is made of 100% polystyrene (PS) plastic material. It has a clear design with silver glitter. It measures 11” in diameter. Based on the size of the bowl, it is the opinion of this office that this item is of a class or kind of merchandise that is principally used as a serving dish from which portions of salad are taken and placed in smaller bowls (not included in the importation) for individual use.

The applicable subheading for item number A075MA00880 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenwareof 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.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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