The tariff classification of a travel food tray from China

N071940 August 27, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Gordon C. Anderson C.H. Robinson Worldwide, Inc. 14800 Charlson Road, Suite 400 Eden Prairie, MN 55347-5048 RE: The tariff classification of a travel food tray from China Dear Mr. Anderson: In your letter dated August 10, 2009, you requested a tariff classification ruling on behalf of your client, Fabri Tech, Inc. The submitted sample is a travel food tray that has an exterior covering made of 100% polyester woven fabric and an interior surface of textured plastic sheeting that is backed by woven textile fabric. The item features a webbed carrying strap and an exterior open flat mesh pocket. When folded closed it measures approximately 8” x 2½” by 10” and is secured shut by hook-and-loop fastener strips; when unfolded revealing the eating surface it measures approximately 15” in length. The essential character of the travel food tray is imparted by the textile fabric. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The portable travel food tray is designed to be used as a sanitary environment on which a child may place food during travel, e.g., in a vehicle or outside at a park. It is not intended to carry the food. The eating surface area is made of plastic sheeting that is backed by woven textile fabric. The plastic sheeting consists of a layer of cellular plastics adjacent to the textile backing and a layer of compact plastics forming the exterior surface. The eating surface cleans easily and is waterproof for liquid spills. Also, the eating surface area features fully enclosed sides measuring 2¼” in height, helping to contain any liquid spills or other food items within the portable food tray. Leftover food and related items, e.g., food wrappers, soiled napkins, opened condiments, etc., can be contained within by simply folding the food tray and securing it closed. The exterior flat mesh pocket can be used for napkins, sanitary wipes or other small items. The applicable subheading for the travel food tray will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. In your letter, you suggest that the correct classification for this item is in subheading 3926.90.9980, HTSUS, which provides for other articles of plastics, other. However, as stated above, this item has an essential character of textile, not plastics. 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 sample 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