The tariff classification of a plastic snack dish from China

N025047 April 16, 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 dish from China Dear Mr. Crago: In your letter dated March 20, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a “Christmas Snack Tray”, item number A075NA00746. This item is made of melamine plastic material. It has three compartments, each of which measures 4” by 5-1/2” by 1” in depth. The overall measurement of the dish is 13-1/4” by 6”. The bottom of each compartment has a different design. One compartment has the design of a penguin, one has the design of a snowman and one has the design of a Christmas tree. 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 A075NA00746 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