CLA-2-39:OT:RR:NC:N4:422
Mr. Mat Samuel
Excite USA
4393 Sunbelt Drive Addison, TX 75001
RE: The tariff classification of a serving dish from China
Dear Mr. Samuel:
In your letter dated August 29, 2024, you requested a tariff classification ruling. A photograph of the item was also submitted along with your request.
The black plastic serving dish, Item #RFQ887, is a round open receptacle with a diameter of approximately 8 inches and a depth of 1.77 inches deep. It is made of 100% silicone plastic. It has a flat bottom and a raised rim around the perimeter. The dish is designed to fit over a beverage drinking tumbler and contains five separate sections to hold and contain food. You have indicated that the item is food-safe and intended for household use.
You refer to this item as a “plastic tumbler tray” and propose classification in subheading 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.” However, the trays classified in subheading 3924.10.3000, HTSUS, are open receptacles 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 that contains and serves food.
The applicable subheading for the plastic serving dish, Item #RFQ887, 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 rate of duty will be 6.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3924.10.2000, 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, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division