The tariff classification of a plastic combination beverage container and snack container from China

N033000 August 8, 2008 CLA-2-39:OT: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 combination beverage container and snack container from China Dear Ms. Davidson: In your letter dated July 2, 2008, you requested a tariff classification ruling. The submitted sample is identified as a 2-in-1 container, SKU# 10046670. The sample is labeled with the words “Snack Time.” This item is made of polypropylene (PP) plastic material and has two separate detachable compartments. The top compartment is designed to contain juice or other beverages and the bottom compartment is designed to act as a snack container. There is treading on the outside surface of the top rim of the snack container compartment and on the bottom rim of the beverage container compartment. The two compartments are detached or attached by unscrewing or screwing together. The top beverage container compartment is double walled and has a gel in between the two walls, which is freezable, so that it can keep the beverage chilled when in use. This compartment also has a twist off lid with an attached plastic straw that can lift up when in use or pushed down into a depression in the lid when not in use. The top beverage container compartment, in turn, acts as the lid to the bottom snack container compartment when the two compartments are attached by screwing together. When screwed together tightly, the bottom compartment is designed to maintain the freshness of the snacks that will be contained within. The beverage container compartment has a capacity of 8 ounces and the snack container compartment has a capacity of 9 ounces. The applicable subheading for SKU# 10046670 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