The tariff classification of a fiberglass reinforced plastic foodservice tray from Mexico
Issued October 28, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.3000
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted illustration depicts an item that is identified as a Glasteel Solid Rectangular Tray. This item is made of molded polyester resin plastic material that is reinforced with two thick fiberglass mats and two metal rods that are situated within the molded plastic tray. The tray is of bone white color and measures 14” x 18” x ¾” in height. As depicted in the illustration, the tray appears to have a slightly raised perimeter. It is designed for the purpose of transporting plates from one location to another within an eating area of an institution, cafeteria or foodservice setting. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic material forms the entire structural shape and external surface area of the tray while the fiberglass mats and metal rods serve the subordinate role of reinforcement. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the Glasteel Solid Rectangular Tray 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
N188255 October 28, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.3000 Mr. Mike P. Robinson Carlisle FoodService Products 4711 East Hefer Road Oklahoma City, OK 73131 RE: The tariff classification of a fiberglass reinforced plastic foodservice tray from Mexico Dear Mr. Robinson: In your letter dated October 10, 2011, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Glasteel Solid Rectangular Tray. This item is made of molded polyester resin plastic material that is reinforced with two thick fiberglass mats and two metal rods that are situated within the molded plastic tray. The tray is of bone white color and measures 14” x 18” x ¾” in height. As depicted in the illustration, the tray appears to have a slightly raised perimeter. It is designed for the purpose of transporting plates from one location to another within an eating area of an institution, cafeteria or foodservice setting. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic material forms the entire structural shape and external surface area of the tray while the fiberglass mats and metal rods serve the subordinate role of reinforcement. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Glasteel Solid Rectangular Tray 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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