The tariff classification of a plastic food storage container with lid from Thailand.

N012503 June 29, 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 a plastic food storage container with lid from Thailand. Dear Ms. Davidson: In your letter dated May 16, 2007, you requested a tariff classification ruling. The submitted sample is identified as a Food Storage container, VPN# 102760030699. The container is made of melamine plastic and the lid is molded from white polypropylene plastic, for durability and an airtight seal. The lid lifts off for easy access to the dry foods that will be contained within. This food storage container will be imported in colors of Luna Red, White and Java Green. This food storage container is not microwaveable safe. However, it is refrigerator and freezer safe. The applicable subheading for the plastic food storage container 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/. Articles classifiable under subheading 3924.10.4000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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