The tariff classification of a plastic meat keeper container from New Zealand

N022539 February 28, 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 a plastic meat keeper container from New Zealand Dear Ms. Davidson: In your letter dated January 29, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Klip-It Deli Meat Keeper, SKU# 10042172. This item is a container made of polypropylene (PP) and is used to store deli slices or as a place in which to marinate meat. Each lid has an airtight silicone seal around the edge that meets the container when in place. There are two clips on the front and another two clips on the back of the container by means of which the lid snaps on and snaps off. The container also has an interior drain tray. This item measures 10-7/8” long by 4-5/8” wide and stands 2-3/4” high. It is refrigerator, freezer, dishwasher and microwave safe. The applicable subheading for SKU# 10042172 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