CLA-2-39:RR:NC:SP:221 I88794
Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of plastic serving trays from China.
Dear Ms. Grego:
In your letter dated November 19, 2002, you requested a tariff classification ruling.
The sample submitted with your letter is described as SKU 985234 Snack-N-Dip Party Tray. It consists of a serving tray molded from plastics to incorporate four compartments that are designed to hold a variety of foods. The tray measures approximately 18 ½ inches by 13 ½ inches by one inch deep.
You suggest classification in subheading 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of plastics: other: other. This subheading applies only to household articles other than tableware and kitchenware.
The applicable subheading for the compartmented party tray will be 3924.10.3000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: trays. The rate of duty will be 5.3 percent ad valorem.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division