The tariff classification of a plastic pouring jar from Germany

N013734 July 26, 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 pouring jar from Germany Dear Ms. Davidson: In your letter dated July 3, 2007 you requested a tariff classification ruling. The submitted sample is identified by the included paper marketing insert as a pouring jar. You have further identified this item as SKU# 1003924. The pouring jar is made of clear polystyrene and has a blue lid made of polyethylene. There is a plastic tab on the lid that slides back to reveal an aperture which acts as a spout from which to pour the contents. These items will be imported in 3 different sizes, to accommodate everything from individual soup mixes and powdered drink packets to pasta kits and muffin mixes. The clear material of which the jar is comprised makes it easy to identify everything that will be contained within. These pouring jars can be used for organizing foods and sauces. The applicable subheading for the plastic pouring jar 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