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893498 89 Ruling Active

The tariff classification of a restaurant check presenter and table sign holder from Taiwan.

Issued January 7, 1994 by U.S. Customs and Border Protection.

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89 893498 (January 7, 1994)

Tariff classification

HTS codes: 3926.90.9590

Headings: 3926

Product description

The check presenter is a folder in which the bill is presented to the diner. It is made from paperboard covered on the interior with unsupported plastic sheeting and on the exterior with a cellular plastic sheeting backed with a plain woven fabric. The corners are reinforced with metal protectors. The sign holder is made from acrylic plastic in a one piece construction which incorporates a triangular supporting base and two vertical sheets sandwiched together. A sheet of paper printed with information such as a drink menu or the daily specials can be slipped between the sheets.

CBP rationale

The applicable subheading for the check presenter and table sign holder will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY 893498 January 7, 1994 CLA-2-39:S:N:N6:221 893498 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mr. James Emig John A. Steer Co. 28 South Second Street Philadelphia, PA 19106 RE: The tariff classification of a restaurant check presenter and table sign holder from Taiwan. Dear Mr. Emig: In your letter dated December 27, 1993, on behalf of Virgo III Ltd., you requested a tariff classification ruling. The two samples submitted with your request are both used in restaurants. The check presenter is a folder in which the bill is presented to the diner. It is made from paperboard covered on the interior with unsupported plastic sheeting and on the exterior with a cellular plastic sheeting backed with a plain woven fabric. The corners are reinforced with metal protectors. The sign holder is made from acrylic plastic in a one piece construction which incorporates a triangular supporting base and two vertical sheets sandwiched together. A sheet of paper printed with information such as a drink menu or the daily specials can be slipped between the sheets. The applicable subheading for the check presenter and table sign holder will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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