The Product
- A round, white bowl made of 50% melamine and 50% urea plastic materials.
- Shaped in three dimensions like a ghost's face and sold during the Halloween season.
- Food-safe, but not safe for the dishwasher, microwave or oven.
- About 3.62 inches long, 3.62 inches wide and 2.17 inches high, holding 6.4 fluid ounces.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Ghost bowl | 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 |
| Ghost bowl | HTS 9817.95.05 | articles classifiable in subheadings 3924.10…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States |
Explanation
The request calls the item a 3D Ghost Ramekin. CBP said a ramekin is an individual baking dish used in the oven. It found this item is a plastic bowl that isn't heatproof, and placed it under 3924.10.2000, which covers plastic plates, cups, bowls and serving dishes.
CBP also found the ghost shape is a motif associated with Halloween, citing Park B. Smith Ltd. v. United States. The bowl therefore meets the terms of 9817.95.05.
Under U.S. Note 1 to Chapter 98, an article that meets a Chapter 98 provision's conditions is classified there, and the GRI 3(a) rule of relative specificity doesn't apply. CBP classified the bowl in 9817.95.05 on that basis. A statistical note requires reporting both codes.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is the bowl made of plastic, such as melamine?
- Is the bowl itself shaped in three dimensions like a Halloween motif, such as a ghost's face?
- Is it a food-safe bowl that isn't heatproof or made for baking?
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
N300576 also cites both 3924.10.2000 and 9817.95.05 for a plastic candy bowl. N329786, N255433, N247796 and G83178 placed other plastic bowls under 3924.10.2000.
- N325705April 29, 2022Plastic pasta bowl from China3924.10.4000
- N329786December 13, 2022Plastic candy bowl from China3924.10.2000
- N300576October 16, 2018Plastic candy bowl from China3924.10.2000, 9817.95.05
- C82167December 22, 1997Plastic bowl from China3924.10.5000
- G83178September 25, 2000Plastic bowl from China3924.10.2000
- N255433August 13, 2014Plastic serving bowl from China3924.10.2000
- N247796November 20, 2013Plastic candy bowl from China3924.10.2000
- N197166January 13, 2012Plastic mixing bowl from China3924.10.4000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N358418 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