CLA-2-39:OT:RR:NC:N4:422
Mr. Jerry Foley
Bunzl Distribution USA, Inc.
701 Emerson Rd
Suite 500
St. Louis, MO 63141
RE: The tariff classification of plastic fast food trays from China
Dear Mr. Foley:
In your letter dated June 15, 2011, you requested a tariff classification ruling.
The submitted illustration depicts items that are identified as fast food trays. Each of these trays is made of polypropylene (PP) plastic material and is designed to be used in fast food eating establishments, for the purpose of carrying ordered food from the counter to a table within the restaurant. The trays depicted in the illustration appear to have a slightly raised perimeter and a basket weave design across the top surface that typically serves the role of preventing slippage and therefore accidental spills of beverages placed thereupon.
You have asked whether these trays are correctly classified in subheading 3923.90.0080 or 3924.10.3000. Since these items are of the class or kind of merchandise that is principally used to carry food to a table for dining, they are correctly classified as tableware trays in subheading 3924.10.3000.
The applicable subheading for the fast food trays will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, 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/.
You have also requested a marking ruling for the fast food trays. You have asked if it is “sufficient to have the country of origin marking located on the outer carton” in which the trays will be imported. You have stated that the trays will be imported in bulk, packaged 50 trays per carton and will be sold to fast food eating establishments. These establishments would receive the trays, 50 to a carton, in the marked carton in which they were imported. The trays will not leave the fast food restaurant but remain in the restaurant after use and are continuously reused in that restaurant.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. In this case, the ultimate purchaser of the fast food trays is the fast food restaurant. An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the article will remain in its carton until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the fast food trays by viewing the carton in which it is packaged, each individual tray would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the carton in which the fast food trays are imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported fast food trays provided the port director is satisfied that the article will remain in the marked carton until it reaches the ultimate purchaser.
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 (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division