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NY 802975

November 9, 1994

CLA-2-39:S:N:N6:343 802975


TARIFF NO.: 3924.90.5500

Mr. J. Berger
Circle International Inc.
One World Trade Center, Suite 3973
New York, NY 10048

RE: The tariff classification of a plastic tier tray, from China.

Dear Mr. Berger :

In your letter dated October 7, 1994, on behalf of Casper Imports, you requested a tariff classification ruling.

You have submitted a sample of an item you call a plastic tier tray. You state that it is used to display ornaments such as figurines, toy cars etc. In a telephone conversation with NIS Joan Mazzola of this office you stated that the plastic display stand is intended for use in the home and not for store display.

The sample is about 8 inches tall. It is made of clear plastic and has three tiers. It is roughly circular and each tier has eight plastic ridges which separate sections of the circular tiers. Presumably each section is to be used to display one small item.

The applicable subheading for the plastic tier tray will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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