CLA-2-39:OT:RR:NC:N4:422
Ms. Donna L. Younts
Gecko Logos, Inc.
115 Haley Farm Drive
Canton, GA 30115
RE: The tariff classification of a disposable plastic snack dish from China
Dear Ms. Younts:
In your letter dated June 6, 2017, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a snack tray. This item is a small disposable dish that is made of polystyrene (PS) plastic material that has a base that is designed to fit into the top open mouth of a fast food disposable drinking tumbler (not included in the importation). There is an inward curvature on one side of the dish that enables a straw to be placed into the tumbler while the dish is in place at the top of the tumbler.
The dish measures approximately 5½” in diameter across the top, 3” in diameter across the base and measures 2” in height at the center. However, although uniform across the top, the illustration of the item reflects the fact that the bottom of the perimeter of the dish is not uniform with the bottom of the center of the dish, but is higher, thereby forming a ledge that sits on the perimeter of the tumbler when situated in place, while the center of the dish descends into the open mouth of the tumbler. This enables the consumer to hold a snack dish and beverage at the same time and he or she can also sip the beverage through the straw that can be placed into the tumbler at the point of the inward curvature at one side of the dish.
You have suggested that this item is correctly classified in subheading 3924.10.3000, which provides for tableware and kitchenware…of plastics: tableware and kitchenware: trays. However, we do not agree that this item is correctly classified in the subheading that you have suggested because for an item to be considered a tray for classification purposes, it would have to be an open receptacle with a flat bottom and a low rim or slightly raised edges, for holding, carrying or supporting, rather than containing, articles. The subject item does not have a flat bottom as the bottom of the perimeter is situated higher than the bottom of the center of the item. See New York Ruling Letter (NY) N125441 dated October 22, 2010.
The applicable subheading for the plastic snack tray will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 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 Gary Kalus at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division