CLA-2-48:RR:NC:SP:234 I82950

Ms. Alyssa S. Aron
International Diversified Products
4113 Woodman Ave.
Sherman Oaks, CA 91423

RE: The tariff classification of a coffee tray, of paperboard and other materials, from China.

Dear Ms. Aron:

In your letter dated June 5, 2002, you requested a tariff classification ruling.

A sample of a 12¼” x 14¾” x 3”(H) “coffee tray,” said to be for use by hotels in their guest rooms to hold a coffee pot and cups, was submitted for our examination. The tray is constructed of paperboard, but the bottom panel is reinforced with a sheet of iron hidden within it. The interior and bottom surfaces are covered with flocked paper, while the exterior sides are covered with fabric-backed polyurethane. The product is also equipped with a removable rubber mat that fits in the bed of the tray to prevent slippage of cups and pots. The sides of the tray incorporate openings that will serve as carrying handles.

In view of the paperboard’s important role in the structure of the tray, plus the extensive surface area covered by the flocked paper, the product will be regarded as essentially of paper/paperboard for tariff classification purposes.

Accordingly, the applicable subheading for the “coffee tray” will be 4823.60.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for trays, dishes, plates and the like, of paper or paperboard. The rate of duty will be 0.9%.

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski
National Commodity Specialist Division