CLA-2-39:OT:RR:NC:N4:422
Ms. Sharon M. Tuck
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of plastic trays and a plastic serving dish from China
Dear Ms. Tuck:
In your letter dated June 3, 2022, you requested a tariff classification ruling on a plastic serving dish, SKU #33440301, a plastic 14-inch round tray, SKU #33440401, and a plastic 17-inch tray, SKU #33441001. Photographs and import quote sheets were submitted along with your request.
All of the items are made of 50 percent melamine and 50 percent urea plastic materials. The items will either be used to contain and serve food or support and carry foodstuff.
The plastic serving dish, SKU #33440301 is a blue oblong-shaped dish with a flat bottom. It measures approximately 17.4 inches long by 5.5 inches wide by 0.98 inches high. The import quote sheet shows that the item is labeled as an “oval tray.” However, you indicate that this article is not wide enough to support and carry dishes, plates, bowls, and drinking vessels, which will, in turn, hold food and beverages. Therefore, this item is not a tray, but a serving dish used to contain and serve food.
The 14-inch round plastic tray, SKU #33440401 is a round open receptacle that measures approximately 14 inches long by 14 inches wide. It has a flat bottom and a raised rim around the perimeter that measures approximately 0.59 inches in height. The top surface features a printed gold, white star-shaped design on a blue background. This item is of the class or kind of merchandise used to hold, carry or support plates, bowls, and drinking vessels that will, in turn, hold food and beverages.
The 17-inch plastic tray, SKU #33441001 is a square-shaped open receptacle that measures approximately 17 inches long by 12.7 inches wide. It has a flat bottom and a raised rim around the perimeter that measures approximately 0.86 inches in height. The top surface features a printed gold, white star-shaped design on a blue background. This item is of the class or kind of merchandise used to hold, carry or support plates, bowls, and drinking vessels that will, in turn, hold food and beverages.
The applicable subheading for the plastic serving dish, SKU #33440301 will be 3924.10.2000, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters.” The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the plastic 14-inch round tray, SKU #33440401, and the plastic 17-inch tray, SKU #33441001 will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Trays.” The general rate of duty will be 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3924.10.2000 and 3924.10.3000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 3924.10.2000 and 3924.10.3000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division