The tariff classification of thermoformed plastic trays from China

N301483 November 19, 2018 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.50.0000, 3923.90.0080, 9903.88.03 James V. Gutowsky Victory Packaging LP 3555 Timmons Lane Suite 1400 Houston, TX 77027 RE: The tariff classification of thermoformed plastic trays from China Dear Mr. Gutowsky: In your letter dated October 30, 2018 you requested a tariff classification ruling. The instant product is a 2-piece tray consisting of a base unit and lid to be used in the packaging, refrigeration, storage, distribution and retail sale of sushi rolls. Item code M0JI8PCFFLATLID is described as a tray lid constructed of clear 100 percent Polyethylene Terephthalate. The tray measures 212 millimeters by 101 millimeters by 9 millimeters. The weight of the tray lid is approximately 11 grams. Item code M0JI8PCFFLATBASE is described as a tray base constructed of 100 percent Polypropylene, black tinted. The tray measures 210.4 millimeters by 100.3 millimeters by 18.5 millimeters. The weight of the tray lid is approximately 17 grams. The 2-piece trays will be imported empty. The trays are flimsily constructed and are not designed for repeated use. The applicable subheading for the tray lid and tray base, when imported together, will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: Other: Other. The general rate of duty will be 3 percent ad valorem. The applicable subheading for the tray lid, when imported separately, will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: Stoppers, lids, caps and other closures. The general rate of duty will be 5.3% percent ad valorem. The applicable subheading for the tray base, when imported separately, will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: Other: Other. The general rate of duty will be 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 3923.50.0000 and 3923.90.0080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.50.0000 or 3923.90.0080, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Christina Allen at julie.c.allen.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division