The tariff classification of plastic and steel food storage containers from India

N125655 October 28, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive, Mail Code 232 West Chester, PA 19382 RE: The tariff classification of plastic and steel food storage containers from India Dear Ms. Mooney: In your letter dated September 29, 2010, you requested a tariff classification ruling. The submitted sample is identified as a set of three Platinum Thermo Containers, Item Number K32776. This item is comprised of three food storage containers; small, medium and large, with capacities of approximately 25 fluid ounces, 47 fluid ounces and 78 fluid ounces, respectively; packaged together for retail sale. Each container is constructed of an outer shell made of white polypropylene (PP) plastic material and an inner lining made of stainless steel. Situated in between the outer shell and the inner lining is insulation foam made of polyurethane (PU) plastic material. The top perimeter of the body of the container is made of colored PP; red on the small container, blue on the medium container and purple on the large container. Each container has a lid that is made of white PP with a square section in the center of the top surface that is made of colored acrylonitrile-butiadiene-styrene (ABS) plastic material. This section is of the same color as the top perimeter of the body of the container. Respectively attached to the edge of the top surface of two opposing sides of the lid are two locking clips that are made of ABS which is of the same color as the square section in the center of the top surface of the lid. There is a gasket around the perimeter of the inside of the lid that is made of thermoplastic elastomer (TPE) plastic material. There is no stainless steel in the construction of the lid. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 7323.93.00, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel. However, we do not agree that this item is correctly classified in the subheading that you have suggested. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic material that is a part of the construction of the subject containers provides the greater bulk, weight and value when compared to the stainless steel material. In addition, the plastic material that forms the outer shell and foam insulation is of greater thickness than the stainless steel inner lining. In fact, on the retail box, the following words are printed: “Thick polyurethane insulation keep [sic] food hot & fresh for 4-6 hours.” As noted earlier, the stainless steel is not present in the construction of the lid, which is comprised solely of plastic. Therefore, it is the opinion of this office that the plastic material provides the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number K32776 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 duty rate 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/. Articles classifiable under subheading 3924.10.4000, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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