The Product
- Round, open black dish made of 100% silicone plastic, about 8 inches across and 1.77 inches deep.
- Flat bottom with a raised rim around the edge.
- Designed to fit over a drinking tumbler, with five separate sections that hold food.
- Food-safe and meant for household use.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Plastic serving dish, Item #RFQ887 | HTS 3924.10.2000 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters |
Explanation
Heading 3924 covers tableware and kitchenware of plastics; the dish is made of 100% silicone plastic. Within that heading, CBP placed it on the line for plates, bowls, serving dishes and platters.
The importer had called the item a tumbler tray. CBP found it is a serving dish, because it contains and serves food itself.
Headings CBP ruled out
- heading 3924, the line for trays: CBP found that trays on that line are open receptacles wide enough to support and carry dishes, plates, bowls and drinking vessels, which then hold the food; this dish holds the food itself.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it made of plastic, such as silicone?
- Is it a dish that holds and serves food itself, rather than carrying other dishes?
- Is it for household use?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3924.10.2000 | ✓ Still in the schedule | Heading 3924 › Tableware and kitchenware › Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
L80437 (a serving dish), N275160 (a plastic serving dish), N023937 (a plastic snack serving dish) and N255433 (a plastic serving bowl) are on the same line. N326467 covers plastic trays and a plastic serving dish, and N257122 a plastic serving dish with a jack-o-lantern design.
- L80437November 18, 2004Serving dish from China3924.10.2000
- N326467June 10, 2022Plastic trays and a plastic serving dish from China3924.10.2000, 3924.10.3000
- N275160May 24, 2016Plastic serving dish from China3924.10.2000
- N023937March 24, 2008Plastic snack serving dish from China3924.10.2000
- N355970December 8, 2025Tumbler from China3924.10.4000
- N257122October 7, 2014Plastic serving dish with a jack-o-lantern design from China3924.10.2000, 9817.95.05
- N255433August 13, 2014Plastic serving bowl from China3924.10.2000
- N324187February 10, 2022Plastic utensils from China3924.10.4000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N342369 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms