The tariff classification of plastic trays from China and Taiwan.

NY K88146 August 18, 2004 CLA-2-39:RR:NC:SP:221 K88146 CATEGORY: Classification TARIFF NO. 3924.10.3000 Mr. Bernard D. Liberati Morris Friedman & Co. 325 Chestnut Street, Suite 415 Philadelphia, PA 19106-3883 RE: The tariff classification of plastic trays from China and Taiwan. Dear Mr. Liberati: In your letter dated July 23, 2004, on behalf of your client LTL Home Products, you requested a classification ruling. The submitted samples are identified as model number LB2KITB, The Little Butler. The samples are two deluxe serving trays that are made of 100 percent ABS plastic. Included with the trays is a locking pad kit that consists of stainless steel deck screws, adjustable deck mounts, mounting pad, anchor disc and protective end cap. The locking pad kit enables the trays to be mounted on decks and patios. The serving trays can be used indoors and outdoors for carrying food and beverages. The small tray measures 20-1/2 inches long by 14 inches wide by 3-3/4 inches deep. The large tray measures 23-1/2 inches long by 15 inches wide by 3-3/4 inches deep. The large tray incorporates four recessed cup holders. Both trays have built-in handles on both ends. The samples are returned as you requested. The applicable subheading for the plastic trays will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Trays. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division