The tariff classification of a plastic tray from China

N257120 October 7, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.3000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a plastic tray from China Dear Ms. Benedetto: In your letter dated September 8, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Star Wars tray, Style no. 18049. It is made of melamine plastic material, the top surface of which is covered with a printed design of a mixture of a Star Wars motif with jack-o-lanterns and bats. This item is an open receptacle that measures approximately 10” by 13”. It has a flat bottom and a raised rim around the perimeter that measures approximately ½” in height. This item is of the class or kind of merchandise that is principally used to hold, carry or support plates and drinking vessels that will, in turn, hold food and beverages. As you requested, the sample will be returned to you. The applicable subheading for Style no. 18049 will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware…of plastics: tableware and kitchenware: trays. The rate of duty will be 5.3 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division