The tariff classification of a plastic serving tray from China
Issued January 25, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.3000
Headings: 3924
Product description
The submitted sample is identified as a Serving Tray, Item Number A038AA04518. It is round and measures approximately 13-7/8” in diameter. By weight it is constructed of 70% calcium carbonate, which is derived from synthetic materials and 30% polypropylene (PP) plastic material. All materials are blended evenly throughout the item. The tray is decorated with an American flag design that includes nine white stripes and ten blue stripes. Situated on the upper left hand corner of the flag design is a depiction of one white star on a blue backdrop. Printed in blue lettering at different locations on the white stripes are the words “Country”, “Stars & Stripes”, “Freedom”, “Picnic”, “Friend”, “Family”, “USA” and “America”.
CBP rationale
The applicable subheading for Item Number A038AA04518 will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: trays.
Full text
N089962 January 25, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.3000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a plastic serving tray from China Dear Mr. Crago-Edwards: In your letter dated January 4, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Serving Tray, Item Number A038AA04518. It is round and measures approximately 13-7/8” in diameter. By weight it is constructed of 70% calcium carbonate, which is derived from synthetic materials and 30% polypropylene (PP) plastic material. All materials are blended evenly throughout the item. The tray is decorated with an American flag design that includes nine white stripes and ten blue stripes. Situated on the upper left hand corner of the flag design is a depiction of one white star on a blue backdrop. Printed in blue lettering at different locations on the white stripes are the words “Country”, “Stars & Stripes”, “Freedom”, “Picnic”, “Friend”, “Family”, “USA” and “America”. The applicable subheading for Item Number A038AA04518 will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: trays. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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