The tariff classification of a foldable tray from China.

NY K81452 December 10, 2003 CLA-2-39:RR:NC:SP:221 K81452 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Irene Kwok CDP Asia Ltd. C/o Mr. Zakir Ally 12 West 57th Street, 5th Floor New York, NY 10019 RE: The tariff classification of a foldable tray from China. Dear Ms. Kwok: In your letter dated November 18, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The tray consists of a cardboard stiffener covered on the exterior surface with cellular polyvinyl chloride sheeting that is backed with a nonwoven textile fabric reinforcement. The tray is lined with woven textile fabric. Through the use of the snap-buttons in each corner, the tray can be folded and unfolded. You did not provide any information on the use of this tray, but it is the sort of tray that can be used in retail stores to display merchandise such as jewelry. The applicable subheading for the foldable tray will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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