The tariff classification of a plastic mealtime organizer from China

N185356 October 19, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Dustin Nobbe NUK USA LLC 728 Booster Blvd Reedsburg, WI 53959 RE: The tariff classification of a plastic mealtime organizer from China Dear Mr. Nobbe: In your letter dated September 15, 2011, you requested a tariff classification ruling. The submitted sample is identified as a Mealtime Organizer, Retail Packaging UPC Number 885131788054. This item is made of pink translucent plastic material that is primarily polypropylene (PP). It measures approximately 8½” x 7” and is approximately 2¼” high. The item has a hinged lid. Contained within the right side of the lid is a compartment that has its own smaller lid that snaps off and is designed to hold eating utensils. This compartment measures approximately 3¾” x 5¾”. There is a cover plate that is made of clear plastic sheeting material, which is fitted over the smaller snap off lid and is designed to cover a photograph, printed name or note for the sake of personalization. Within the base of the organizer, under the top hinged lid, are three lower compartments; one large one and two smaller ones. One of the smaller ones also has a snap off lid. The large lower compartment measures approximately 4½” by 6¼” and is designed to hold a sandwich or other main lunch course. The two smaller compartments are designed to hold snacks or a box juice. You have suggested that this item is correctly classified in subheading 3924.10, subheading 3924.90 or subheading 4202.99. Lunch boxes and the like fall within the second half of heading 4202 which is limited to articles of the materials named therein. Molded plastic is not one of the named materials. As such, the mealtime organizer is excluded from heading 4202. Subheading 3924.90 is a residual subheading that would be precluded if the item is correctly classified in subheading 3924.10. In fact, we agree with your suggestion that this item is correctly classified in subheading 3924.10. The applicable subheading for Retail Packaging UPC Number 885131788054 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