The tariff classification of plastic food dispenser containers from New Zealand

N022536 February 25, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Geri Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of plastic food dispenser containers from New Zealand Dear Ms. Davidson: In your letter dated January 29, 2008 you requested a tariff classification ruling. The submitted illustrations are identified as a Klip-It Food Dispensers, SKU# 10042170 and SKU# 10042171. These items are containers made of polypropylene (PP) and are used to store and preserve the freshness of dry foods like cereal, grains or pasta. Each container has a dispenser lid from which to pour the stored contents. Each lid has an airtight silicone seal around the edge that meets the container when in place. There is a clip on the front and another clip on the back of each container by means of which the lid snaps on and snaps off. Each container also has a long vertical indentation on one side which provides a grip, thereby acting as an integrated handle. SKU# 10042170 has a capacity of 3 liters and measures 8-1/2” long by 4-1/2” wide by 7-5/8” high. SKU# 10042171 has a capacity of 5 liters and measures 8-1/2” long by 4-1/2” wide by 11-1/8” high. These containers are refrigerator, freezer, dishwasher and microwave safe. The applicable subheading for SKU# 10042170 and SKU# 10042171 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