Nesting plastic mixing bowl set of four with non-slip bases and pour spouts
Country of origin for this scenario: China.
Recommended HTS code
3924.10.40.00
Other
HIGH confidence. GRI 1 classification is unambiguous: plastic mixing bowls are squarely kitchenware of plastics under heading 3924. Subheading 3924.10.40.00 ('Other') covers plastic kitchenware not enumerated in 3924.10.10 or 3924.10.20–3924.10.30. Three directly on-point CBP rulings (N006808, N197166, N112719) all classify plastic mixing bowl sets—including nesting sets of four from China—under 3924.10.4000. The features (non-slip bases, pour spouts, nesting design) are consistent with prior classified articles and do not alter heading. No competing heading applies. Note: 9903.88.15 is referenced as an additional-duty overlay for 3924.10.40 and must be verified at entry for current Section 301 applicability.
Classification analysis generated on July 18, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
GRI 1 – Heading Determination
The product is a set of four nesting plastic mixing bowls with non-slip bases and pour spouts. Under GRI 1, classification is determined by the terms of the headings and any section or chapter notes.
Heading 3924 covers: *Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.* Mixing bowls are paradigmatic kitchenware. Chapter 39 note 2(y) excludes articles of Chapter 95 (toys); these bowls are functional adult kitchenware, not toys.
GRI 1/6 – Subheading Selection within 3924.10
Within 3924.10 (Tableware and kitchenware), the subheadings are:
- 3924.10.10.00 – Salt, pepper, mustard and ketchup dispensers and similar dispensers → not applicable.
- 3924.10.20.00 – Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters → mixing bowls are not enumerated here; this subheading lists specific serving/dining ware, not mixing bowls.
- 3924.10.30.00 – Trays → not applicable.
- 3924.10.40.00 – Other → residual; captures mixing bowls, which are kitchenware but not among the specifically enumerated items above.
CBP has consistently placed plastic mixing bowls in 3924.10.4000 (now 3924.10.40.00). Note that 3924.10.20.00 could be argued for polypropylene bowls (N197166 ruling involved PP), but CBP classified that PP mixing bowl under 3924.10.4000 (not 3924.10.20.00), confirming that mixing bowls fall under the 'Other' provision regardless of resin.
Set Classification (GRI 3(b))
All four bowls serve the same function (mixing/prep), are made of the same material, and are prima facie classifiable in the same heading. This is not a GRI 3(b) set scenario requiring essential-character analysis; all components classify identically under 3924.10.40.00.
Alternatives Considered
- 3924.10.20.00: Enumerates specific tableware items (cereal bowls, soup bowls, etc.). CBP rulings consistently place mixing bowls under 3924.10.40 'Other,' not 3924.10.20. Eliminated.
- 3924.90.56.50: Residual 'other household articles of plastics.' Less specific than 3924.10 for items clearly used as kitchenware. Eliminated under GRI 6 specificity.
- 3926.90.99.89: Catch-all 'other articles of plastics.' Heading 3926 is subordinate to 3924 for household/kitchenware plastic articles by virtue of 3924's more specific terms. Eliminated.
Duty Analysis
- General (MFN) rate: 3.4% ad valorem (3924.10.40.00).
- Column 2 rate: 80%.
- Special: Free for eligible FTA countries.
- Section 301 / 9903 overlay: 3924.10.40.00 does not carry a 9903.88.15 footnote in the supplied HTS data (unlike 3924.10.20.00 and 3924.10.30.00 which do). However, origin is China and broker should verify current Section 301 list status at time of entry, as overlays can change.
Estimated Annual Duty Exposure
- Per-unit value: $3.90 × 4 bowls/set = $3.90 declared (per set as imported unit).
- 11,000 units × $3.90 = $42,900 customs value.
- MFN duty: $42,900 × 3.4% = ~$1,459/year (before any Section 301 additional duties).
Conclusion
3924.10.40.00 is the correct 10-digit statistical code, confirmed by three on-point CBP rulings covering nearly identical products.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: 4-piece melamine nesting plastic mixing bowl set from China (large, medium, small, extra-small bowls in assorted colors used for mixing and serving food)
Why it’s analogous: Directly on-point: identical product format (4-piece nesting mixing bowl set, plastic, from China). CBP classified under 3924.10.4000 at 3.4% duty. Confirms both heading and subheading for the subject merchandise.
What it classified: Single polypropylene (PP) plastic mixing bowl from China (10.5" diameter, dishwasher and microwave safe)
Why it’s analogous: Directly on-point: plastic mixing bowl from China classified under 3924.10.4000 even though made of polypropylene, confirming that mixing bowls fall under 'Other' (3924.10.40) rather than 3924.10.20 regardless of resin type.
What it classified: Multiple kitchen utensil/bowl sets including plastic prep bowls, plastic mixing bowls, and a 3-quart plastic mixing bowl with lid from China
Why it’s analogous: Confirms 3924.10.4000 for plastic mixing bowls and prep bowls as part of kitchen sets; reinforces that plastic kitchenware bowls classify under 3924.10.40 'Other' rather than competing subheadings.
What the duty looks like
Duty math shown for illustrative declared values — $3.90 per unit at 11,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 3.4%
- Annual declared value at the illustrative numbers
- $42,900
- Base duty per year (illustrative)
- $1,459
- With chapter-99 overlays below (illustrative)
- $1,459
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 3924.10.20.00 | Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters | 6.5% | Could be argued if CBP re-characterized the bowls as 'cereal bowls' or similar serving vessels; however, three rulings confirm mixing bowls fall under 3924.10.40 'Other' regardless of resin. Rate would be 6.5% general with a 9903.88.15 Section 301 overlay footnote. Rejected under GRI 6 based on precedent. |
| 3924.90.56.50 | Other | 3.4% | Residual 'other household articles of plastics.' Applicable only if CBP determined bowls are not kitchenware, which contradicts three on-point rulings. Rate is 3.4% general with 9903.88.15 overlay. Rejected: 3924.10 is more specific for kitchenware. |
| 3926.90.99.89 | Other | 5.3% | Catch-all 'other articles of plastics' under heading 3926. Applicable only if item were excluded from 3924 entirely. No evidence supports this; 3924 expressly covers kitchenware of plastics. Rate is 5.3% general with 9903.88.15 overlay. Rejected. |
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