The tariff classification of a cupcake carrier from China

N234088 November 7, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Michael D. Mason LTD Commodities LLC 2800 Lakeside Drive Bannockburn, IL 60015 RE: The tariff classification of a cupcake carrier from China Dear Mr. Mason: In your letter dated September 28, 2012, which was received in this office on October 9, 2012, you requested a tariff classification ruling. Your submitted sample, which was provided without a style or item number, is a molded plastic cupcake carrier. It is designed to provide storage, protection, portability, and organization to two dozen cupcakes or muffins. The interior of the carrier features two molded plastic trays that are each fitted to hold one dozen cupcakes or muffins. The case has two latch closures on each side and a top carrying handle. It measures approximately 13.5” (W) x 6” (H) x 10” (D). The applicable subheading for the carrier will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, other. The rate of duty will be 20% 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division