The tariff classification of plastic pesto containers with a tray from Taiwan

N185078 October 13, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic pesto containers with a tray from Taiwan Dear Ms. Pendris: In your letter dated September 6, 2011, you requested a tariff classification ruling. The submitted sample is identified as 10 Pesto Cubes w/Tray, SKU# 40067. This item consists of ten individual size serving cubes, each with a hinged lid, that are made of clear polypropylene (PP) plastic material. The cubes are situated on a tray that is made of white PP. The tray has ten depressions that respectively hold the ten cubes. Each cube has a capacity of approximately 1 ounce. This item is designed to store pesto or small portions of other foods in a freezer. The tray and cubes measure approximately 9¾”L x 4”W x 1¾”H. This item is dishwasher and microwave safe. As you requested, the sample will be returned to you. The applicable subheading for SKU# 40067 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