The tariff classification of a plastic microwaveable food storage container from China

N013107 July 19, 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 microwaveable food storage container from China Dear Ms. Geri Davidson: In your letter dated June 13, 2007 you requested a tariff classification ruling. The submitted sample is identified as a Food Keeper food storage container, SKU# 10043292. This container is made of clear polypropylene. It has a flexible lid that is made of acrylonitrile butadiene styrene (ABS) plastic. The lid has two clips, one on each of two opposing sides, which snap over the rim of the container to provide a secure closure. There is a continuous strip of silicone material that runs along the edge of the lid, which effectuates an airtight closure when the lid is in place over the container. In addition, there is a piece of removable plastic inside the container that can be used as a divider. The container is freezer, dishwasher and microwave safe. The applicable subheading for SKU# 10043292 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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