Analysis
Subheading 3924.10 covers tableware and kitchenware, within heading 3924. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
None of its 4 lines is duty-free at the general rate. Rates run from 3.4% to 6.5% with a median of 4.35%, so the line you choose sets the duty.
The US splits it as follows: 3924.10.10 for salt, pepper, mustard and ketchup dispensers and similar dispensers (3.4%), 3924.10.20 for plates, cups, saucers, soup bowls, cereal bowls, sugar bowls… (6.5%), 3924.10.30 for tableware and kitchenware: trays (5.3%) and 3924.10.40 for tableware and kitchenware: other (3.4%).
By Census's concordance, most of its statistical lines are made by All Other Plastics Product Manufacturing (326199). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3924.10.10 | Salt, pepper, mustard and ketchup dispensers and similar dispensers | 3.4% |
| 3924.10.20 | Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters | 6.5% |
| 3924.10.30 | Tableware and kitchenware: trays | 5.3% |
| 3924.10.40 | Tableware and kitchenware: other | 3.4% |