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R03998 R0 Ruling Active

The tariff classification of a drying tray from Italy.

Issued June 21, 2006 by U.S. Customs and Border Protection.

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R0 R03998 (June 21, 2006)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

A photograph was provided with your letter. The drying tray (VPN# 9072200) is composed of polypropylene plastic. It is designed to hold such items as glasses and cutlery for drying. The grid insert is removable for easy cleaning.

CBP rationale

The applicable subheading for the drying tray will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tableware, kitchenware, other household articles, and toilet articles, of plastics: other.

Full text

NY R03998 June 21, 2006 CLA-2-39:RR:NC:SP:221 R03998 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, Texas 75019 RE: The tariff classification of a drying tray from Italy. Dear Ms. Davidson: In your letter dated May 22, 2006, you requested a tariff classification ruling. A photograph was provided with your letter. The drying tray (VPN# 9072200) is composed of polypropylene plastic. It is designed to hold such items as glasses and cutlery for drying. The grid insert is removable for easy cleaning. The applicable subheading for the drying tray will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tableware, kitchenware, other household articles, and toilet articles, of plastics: 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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