Tandom · Duty calculator
Add country and invoice value for the full duty stack — base + 301 + 232 + AD/CVD + fees.
HTS 3924.10.20.00 is the U.S. Harmonized Tariff Schedule classification for Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. It's a 10-digit statistical line in Chapter 39: Plastics and articles thereof, Section VII: Plastics and Articles Thereof; Rubber and Articles Thereof, used by U.S. Customs and Border Protection to determine the duty rate at entry. No Chapter 99 tariff modifications (Section 301, Section 232, IEEPA) or AD/CVD orders currently flag this code in Tandom's catalog.
New to HTS codes? Read our guide on how HTS classification works →
Past CBP decisions classifying real products under this HTS code. Useful precedent when classifying a similar product — each ruling shows how CBP interpreted the code for a specific case.
The tariff classification of a plastic bowl from China Ms. Lawrence In your letter dated February 2, 2026, you requested a tariff classification ruling. A sample and an import quote sheet was submitted with your request. The sample will be retained by this office. The item is referred to as a 3D Ghost Ramekin, SKU #43846501. The three-dimensional, round, white bowl is shaped like a ghost’s face. The item measures approximately 3.62 inches long by 3.62 inches wide by 2.17 inches high. The bowl is made from 50% melamine and 50% urea plastic materials. You have indicated that the bowl is food-safe, but it’s not dishwasher, microwave, or oven-safe. The item will be marketed and sold during the Halloween season. The volume capacity of the bowl is 6.4 fluid ounces. You refer to this item as a ramekin. A ramekin is an individual baking dish used in the oven. This article is a plastic bowl and is not heatproof. The applicable subheading for the Ghost bowl, SKU#43846501, will be 3924.10.2000, H
The tariff classification of plastic spoons, plastic bowls, plastic cups from China
The tariff classification of a serving dish from China
The tariff classification of a candy bowl from China
The tariff classification of a plastic platter from China
Source: CBP CROSS (view all rulings on rulings.cbp.gov →)
HTS 3924.10.20.00 is the U.S. Harmonized Tariff Schedule classification for Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. It belongs to Chapter 39 of the HTSUS.
The general (Column 1) duty rate for HTS 3924.10.20.00 is 6.5%. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
Yes. Imports of HTS 3924.10.20.00 from countries party to a trade program (such as USMCA, KORUS, GSP, or the African Growth and Opportunity Act) may qualify for the special rate: Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). Eligibility depends on rules of origin and certification.
The Column 2 rate for HTS 3924.10.20.00 is 84.5%. This rate applies to imports from countries that do not have normal trade relations with the United States (currently Cuba and North Korea).
No active Chapter 99 tariff overlays (Section 301, Section 232, IEEPA reciprocal, etc.) currently flag HTS 3924.10.20.00 in Tandom's catalog. Use the calculator's date + origin inputs to confirm against any retroactive overlay you may be filing.
No active AD/CVD orders currently flag HTS 3924.10.20.00 in Tandom's catalog. Tandom monitors Federal Register notices daily; a flag will appear here within 24h of any new order's publication.
Free Trade Agreement and special-program eligibility
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