The tariff classification of a plastic snack serving dish from China

N023937 March 24, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic snack serving dish from China Dear Mr. Crago: In your letter dated February 26, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Snack Tray, item number A075MA00879. This item is made of 100% polystyrene (PS). It is clear with silver glitter and has a round shape with a 14” diameter. This item has six open compartments that include five oblong shaped compartments around the circumference of the item and one round compartment in the middle of the item. Each of the five outer compartments measures 7-5/8” in width at the outside end and then narrows to a measurement of 2-1/2” in width at the inner end. Each of those outer compartments also measures 5” in length from the inner end to the outer end. The depth of the outer compartments measures approximately 0.75” and the depth of the inner compartment measures approximately one inch. Although this item is described as a tray, food will be contained and held in the compartments rather than supported and held on the item. It is a dish from which individual portions of food will be taken or served. The applicable subheading for item number A075MA00879 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: …serving dishes and platters. The rate of duty will be 6.5 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