The tariff classification of plastic trays from China

N021181 January 18, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Sherry Sampson Whirley-DrinkWorks 618 Fourth Ave PO Box 988 Warren, PA 16365 RE: The tariff classification of plastic trays from China Dear Ms. Sampson: In your letter dated December 26, 2007 you requested a tariff classification ruling. The two submitted samples are all purpose trays, made of 100% plastic material, which will be given away with the purchase of a children’s meal, one per meal, at various parks and zoos. The submitted samples are identified as follows: Shamu tray, KP-SHA01A. The submitted sample is in the development stage and has not been decorated. As submitted, it is a black tray in the shape of a whale. It measures approximately 9-1/4” wide by 5-3/8” high by ¾” deep and has indentations that outline the features of the character of Shamu the Killer Whale from Sea World. Before importation, it will be painted on the inside with the colors black, white and red, as depicted in the submitted illustration Elmo tray, KP-ELM01A. The submitted sample is in the development stage and has not been decorated. As submitted, it is a clear plastic tray in an irregular oval shape. It measures approximately 7-7/8” wide by 7-3/8” high by ¾” deep and has indentations that outline the features of the face of the character Elmo from Sesame Street. Before importation, it will be painted on the inside with the colors red, orange, black and white, as depicted in the submitted illustration. You have suggested that these trays would be correctly classified under subheading 9503.00.0080. However, we do not agree that these items are correctly classified under that provision. Both of these items are functional as trays and are of the class or kind of merchandise principally used around the home, on dresser tops and other surfaces. The applicable subheading for KP-SHA01A and KP-ELM01A will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division