The tariff classification of plastic turntables from China

N329635 December 7, 2022 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.3000; 9903.88.15 Ms. Kate Eckhoff Geodis 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of plastic turntables from China Dear Ms. Eckhoff: In your letter dated November 30, 2022, on behalf of your client, QVC, you requested a tariff classification ruling. A photograph was submitted along with your request. The merchandise consists of four plastic turntables, item #QXH2023HG08361. All turntables consist of an open round tray made of clear polyethylene terephthalate (PET) plastic. Each tray contains a flat bottom situated on a swivel base, allowing the tray to turn. The items have raised edges designed to hold and support bottled food sauces and condiments from falling off when it is revolving. You have indicated that the four revolving trays will be packaged together for retail sale. The plastic turntables each contain a silicone anti-slip feet on the bottom and include a 1- millimeter thick, antimicrobial liner that is removable. The first tray has a diameter that measures approximately 8 inches. Around the circumference of the tray is a low rim that measures approximately 2 inches. The second tray has a diameter that measures approximately 10 inches. Around the circumference of the tray is a rim that measures approximately 3 5/8 inches. Each side features built-in handle grips. The third tray has a diameter that measures approximately 11 inches. Around the circumference of the tray is a low rim that measures approximately 3 5/8 inches. Each side features built-in handle grips. The fourth tray has a diameter that measures approximately 12 inches. The 12-inch tray includes a detachable center-slotted cylinder and four removable dividers. Each divider is inserted into a slot, creating four separate sections to the tray. Each side features built-in handle grips. The applicable subheading for the plastic turntables, item #QXH2023HG08361 will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Trays.” The general rate of duty will be 5.3 percent ad valorem.Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.10.3000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.10.3000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division