The tariff classification of a plastic storage set from China.

NY H87734 February 19, 2002 CLA-2-39:RR:NC:SP:222 H87734 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Donna M. Dion CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic storage set from China. Dear Ms. Dion: In your letter dated February 12, 2002, you requested a tariff classification ruling. You have submitted a sample identified as item number 143718. It is a plastic storage set that consists of 42 pieces (18 plastic containers, with lids and a 6 piece measuring spoon set). The containers are microwave and freezer safe. They are used to store food in the home. The sample is returned as you requested. The applicable subheading for the plastic storage set will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division