R04637 R0 Ruling Active

The tariff classification of plastic paper plate holders from China.

Issued September 5, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

You have submitted illustrations depicting plastic paper plate holders identified as item number C038AA03223. The paper plate holders are made of polypropylene material. They measure 10.5” in diameter and will be available in assorted colors. This product will be used to give added support to paper plates that are used as food plates.

CBP rationale

The applicable subheading for the plastic paper plate holders will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other.

Full text

NY R04637 September 5, 2006 CLA-2-39:RR:E:NC:SP:221 R04637 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of plastic paper plate holders from China. Dear Mr. Crago: In your letter dated August 16, 2006, you requested a tariff classification ruling. You have submitted illustrations depicting plastic paper plate holders identified as item number C038AA03223. The paper plate holders are made of polypropylene material. They measure 10.5” in diameter and will be available in assorted colors. This product will be used to give added support to paper plates that are used as food plates. The applicable subheading for the plastic paper plate holders will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: 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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