R04798 R0 Ruling Active

The tariff classification of a plastic condiment tray set from China.

Issued September 18, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

You have submitted illustrations depicting a 7-piece condiment tray set. The set is identified as item number A039VA00106. This product is composed of melamine plastic. The 7-piece condiment tray set includes one oval tray that measures 17” long x 5-1/4” wide x 1-1/8” high. There are three bowls that measure 4-1/4” in diameter and three spoons that measure 5” in length included in the set.

CBP rationale

The applicable subheading for the plastic condiment tray set 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 R04798 September 18, 2006 CLA-2-39:RR:E:NC:SP:221 R04798 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 a plastic condiment tray set from China. Dear Mr. Crago: In your letter dated August 31, 2006, you requested a tariff classification ruling. You have submitted illustrations depicting a 7-piece condiment tray set. The set is identified as item number A039VA00106. This product is composed of melamine plastic. The 7-piece condiment tray set includes one oval tray that measures 17” long x 5-1/4” wide x 1-1/8” high. There are three bowls that measure 4-1/4” in diameter and three spoons that measure 5” in length included in the set. The applicable subheading for the plastic condiment tray set 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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