The tariff classification of plastic microwaveable food storage containers from Japan.

N007239 March 7, 2007 CLA-2:39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of plastic microwaveable food storage containers from Japan. Dear Ms. Davidson: In your letter dated February 12, 2007, you requested a tariff classification ruling. The submitted sample is identified as item number SKU 10036361, Food Keeper. This plastic food container is made of a clear polypropylene base with a flexible airtight lid. It will be available in five sizes, and each piece stacks together when not in use to conserve space. The container is microwaveable and it is freezer and dishwasher safe. The lid is designed with a small flap on the top for venting your food while heating in the microwave. The applicable subheading for the plastic microwaveable food storage containers will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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, National Commodity Specialist Division