The tariff classification of a plastic two-level cutlery tray from Poland

N024180 March 28, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Annette Moriarty The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a plastic two-level cutlery tray from Poland Dear Ms. Moriarty: In your letter dated February 29, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a two-level cutlery box, VPN# 0461.91. This item is made of polypropylene (PP) plastic material. It measures approximately 15” by 16-3/4” and stands approximately 3” in height. It consists of two open trays that have a total of 11 compartments that are designed for the storage of cutlery and other eating utensils and kitchen items. The bottom tray has 5 compartments and the smaller top tray has 6 compartments. The top tray slides from side to side so that access can be gained to the bottom tray compartments. The applicable subheading for VPN# 0461.91 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: 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