The tariff classification of trays from China

N011544 June 4, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 3924.90.5600 Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 1912-1404 RE: The tariff classification of trays from China Dear Mr. Hoffacker: In your letter dated May 14, 2007, you requested a tariff classification ruling on behalf of your client, Sugartown Worldwide Inc., of King of Prussia, Pennsylvania. The submitted samples are identified as the “Snap It Up Travel Tray Sets.” They feature snaps in all four corners that serve to raise up the sides of the trays. The trays are flat until the corners are raised and snapped together to form the sides. Each set consists of two trays. In set 66787, style HB26476/27-0851 measures approximately 7”W x 9”H and style HB26477/27-0850 measures approximately 9”W x 11”H. They are constructed of cardboard stiffeners covered with 100% nylon textile fabric. In set 67282, the larger tray (style 408821) is constructed of cardboard stiffeners covered with cotton canvas with an overlay of clear plastic sheeting. It measures approximately 9”W x 11”H. In your letter, you state that the smaller tray, no individual style number, is made of leather with cardboard stiffeners; however, according to your May 31 email message, the exterior surface is PVC plastic. Our examination of this item has determined that it is a cellular plastic backed with a knit fabric for mere reinforcement; this is considered plastic for tariff purposes. The tray measures approximately 6”W x 9”H. Although the trays are called travel trays, they are not used to transport goods during travel. Rather, they can pack flat and then be used as trays after being unpacked. The applicable subheading for the trays in set 66787 (styles HB26476 and HB26477) and style 408821 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the smaller, PVC plastic-covered tray in set 67282 will be 3924.90.5600, HTSUS, which provides for other household articles of plastics: Other: Other. The rate of duty will be 3.4% 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/. The samples will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division