N101035 N1 Ruling Active

The tariff classification of plastic restroom amenity trays from China

Issued May 11, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted illustrations depict items that are identified as restroom amenity trays, Product Code 330130-040-S40 (black color) and Product Code 330130-660-S40 (white color). These trays are rectangular in shape, are made of plastic and each has four plastic feet attached to the bottom surface, one in each corner of the tray respectively. Each tray measures approximately 12¼” by 7¼” by ½” in height and weighs 2 lbs. These trays are sold exclusively for use in hotel restrooms. The submitted illustrations depict each tray holding two rolled up towels, a bar of soap and a flower.

CBP rationale

two rolled up towels, a bar of soap and a flower. The applicable subheading for Product Code 330130-040-S40 and Product Code 330130-660-S40 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other: other. The rate of duty will be 3.4 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/.

Full text

N101035 May 11, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Claudia L. Corvera Umbra LLC 1705 Broadway Buffalo, NY 14212 RE: The tariff classification of plastic restroom amenity trays from China Dear Ms. Corvera: In your letter dated April 12, 2010, you requested a tariff classification ruling. The submitted illustrations depict items that are identified as restroom amenity trays, Product Code 330130-040-S40 (black color) and Product Code 330130-660-S40 (white color). These trays are rectangular in shape, are made of plastic and each has four plastic feet attached to the bottom surface, one in each corner of the tray respectively. Each tray measures approximately 12¼” by 7¼” by ½” in height and weighs 2 lbs. These trays are sold exclusively for use in hotel restrooms. The submitted illustrations depict each tray holding two rolled up towels, a bar of soap and a flower. The applicable subheading for Product Code 330130-040-S40 and Product Code 330130-660-S40 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other: other. The rate of duty will be 3.4 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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