CLA-2-39:OT:RR:NC:N4:422
Ms. Mary Brinkman
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a plastic lacquer tray from China
Dear Ms. Brinkman:
In your letter dated March 7, 2012, you requested a tariff classification ruling.
The submitted sample is identified as a tray, Item No. 9XK7100. It is made of gold polypropylene (PP) plastic material that is covered with a clear lacquer. This item is an open receptacle that measures approximately 13.75” x 13.75”. It has a flat bottom and a raised rim around the perimeter that measures approximately 1.625” in height. There are two elongated apertures, one on each of two opposing sides, which function as carry handles. As you requested, the sample will be returned to you.
You have stated that the “intended use of the tray is to serve items and display decorations.” You subsequently provided this office with an email attachment that reflected a copy of a label that will be attached to the tray on which is printed the words: “For decorative use only. Not for food use.” However, it is the opinion of this office that although plastic lacquer trays are not designed to place food items directly on them, this item is of the class or kind of merchandise that is principally used to hold, carry or support plates and glasses that will, in turn, hold food and beverages.
The applicable subheading for Item No. 9XK7100 will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and 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,
Thomas J. Russo
Director
National Commodity Specialist Division