The tariff classification of a Chill Tray from Denmark

November 24, 2009 N083111 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7615.19.7060 Mr. Henrik Ahlgreen iDeal Works LLC 11221 East Laurel Lane Scottsdale, AZ 85259-3113 RE: The tariff classification of a Chill Tray from Denmark Dear Mr. Ahlgreen: In your letter dated November 3, 2009, you requested a tariff classification ruling. The merchandise is described as a Chill Tray, a rectangular tabletop tray used to serve food and keep food temperature cool. It measures approximately 355 mm in length, 216 mm in width and 17 mm in height. The Chill Tray is composed of an aluminum lid and plastic base. The lid opens to reveal three compartments in the base. Three plastic chill elements containing salt water will be frozen and placed in the compartments. Food will then be served and kept chilled on the closed aluminum lid. Included with the Chill Tray are an extra set of chill elements. The chill elements are sealed and cannot be refilled. You stated in your letter that the tariff heading provided by the manufacturer for the Chill Tray is 3924, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics. However, it is the opinion of the National Import Specialist that handles heading 3924, HTSUS, that the plastic components of the Chill Tray do not provide this item with the essential character. Therefore, the Chill Tray is classified under heading 7615, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of aluminum. The applicable subheading for the Chill Tray will be 7615.19.7060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of aluminum…other, cooking and kitchen ware, not enameled or glazed and not containing nonstick interior finishes, other, other. The rate of duty will be 3.1 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 Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division