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NY N022759




February 27, 2008

CLA-2-39:OT:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.2000

Mr. Troy D Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a plastic child’s plate from China

Dear Mr. Crago:

In your letter dated February 1, 2008 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a Kiddy Tray, item number A038VA00824. This item is made of melamine plastic material and measures 8.5” by 9.5” and is 0.75” in height. It has a rectangular shape with rounded edges and has four depressed compartments. Each compartment is decorated with a cartoon design of a different animal such as a lion, elephant, monkey, giraffe, etc. The largest compartment is situated in the lower left-hand side and measures 6-1/8” long by 3-7/8” wide. The compartment on the lower right-hand side measures 2-1/4” long by 3-1/4” wide. The compartment on the upper left-hand side measures 4-1/4” long by 3-1/2” wide and the compartment on the upper right-hand side measures 4-1/8” long by 3-5/8” wide.

You have stated that “this item will be marketed as a kiddy tray, used to hold/contain snacks and candy.” However, you have also stated that this item is identical in size and dimensions to the item for which NY ruling R04490 was issued to you. The item that was the subject of that ruling was described as a dinner plate for children. In fact, the dimensions of the largest compartment in the item that is the subject of the instant ruling request would appear to be suited for a main course and the dimensions of the smaller compartments would appear to be suited for side dishes. Therefore, it is the opinion of this office that this item is of the class or kind of merchandise principally used as a dinner plate.

The applicable subheading for item number A038VA00824 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenwareof 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.

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,

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