The tariff classification of a plastic towel tray from China.

NY I82801 June 25, 2002 CLA-2-39:RR:NC:SP:222 I82801 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a plastic towel tray from China. Dear Ms. Abustan: In your letter dated May 31, 2002, you requested a classification ruling. The submitted sample is a towel tray made of polyresin material. The towel tray is decorated with a floral design around the border. The towel tray measures approximately 12” long by 5” wide. The bottom of the towel tray is designed with two molded raised areas that support the towel tray. The sample is returned as you requested. The applicable subheading for the plastic towel tray will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. The towel tray is not subject to visa or quota requirements. Products from China are not eligible for duty free treatment under the Generalized System of Preference (GSP). 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