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NY 855459

CLA-2-39:S:N:N3G:343 855459


TARIFF NO.: 3924.10.5000

Ms. Beth Glover
Assistant Manager
Trans-Border Customs Services, Inc.
656 Elmwood Avenue, Suite 200
Buffalo, New York 14222

RE: The tariff classification of molded polystyrene trays from Canada.

Dear Ms. Glover:

In your letter dated August 15, 1990, on behalf of Spice Tray Inc., you requested a tariff classification ruling.

The submitted samples are molded, high impact polystyrene trays designed to be fitted into kitchen cabinets and drawers, to hold flatware, spices, and other kitchen utensils. In their imported state, the products are unfinished. They must be cut to specifi- cations before installation in cabinets and drawers.

The applicable subheading for the molded polystyrene trays will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles... of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

Goods classifiable under subheading 3924.90.5000, HTS, which have originated in the territory of Canada, will be entitled to a 2.7 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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