CLA-2-39:OT:RR:NC:N4:422
Mr. Steve Fodor
Customs Services & Solutions Inc.
P.O. Box 5644
Douglasville, GA 30135
RE: The tariff classification of a plastic revolving tray with dividers from China
Dear Mr. Fodor:
In your letter dated June 10, 2009, on behalf of Pix N Tray Inc., you requested a tariff classification ruling.
The submitted sample is identified as a Pix N Tray product. This item consists of a round tray made of clear acrylic plastic material that has a diameter that measures approximately 16”. Around the circumference of the tray is a low rim that measures approximately ¼” in height. The tray is situated on a swivel base, also made of clear acrylic. Permanently affixed to the top surface of the tray are sixteen dividers that are all made of clear acrylic. Eight of the dividers are half circular in shape and each measures approximately 2.5” in height and 5” in length. The other eight dividers are rectangular in shape and each measures approximately 1.5” in height and 5” in length.
All sixteen of the dividers are open at the sides, in the manner of a sleeve, so that each divider can receive the insertion of photographs, paper labels or other materials of similar thickness, that are cut to size. You have also stated that food goods such as chocolate bars, pita breads, crackers, etc can be placed in between any two dividers so that they are held in place. The swivel base allows the tray to be horizontally rotated 360 degrees so that all food held on the tray can be easily reached from any side.
Based on the manner in which the dividers are situated consecutively on the tray, if all dividers were used to contain photographs, only four of the photographs could be clearly displayed, as the other twelve photographs would be mostly hidden from view on the tray by the photographs in front of them. In addition, photographs would have to be cut to the size and shape of the divider to be inserted, and only a select few would accommodate this change without destroying the image. Therefore, it is the opinion of this office that this item is of the class or kind of merchandise that is principally used as tableware to hold or support food goods rather than to display photographs.
The applicable subheading for the Pix N Tray product 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/.
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