The tariff classification of plastic food storage containers from China

N279676 October 20, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Greg Tout Freight on Board International Services Pty Ltd. 100 Paisley Street Ground Floor Footscray, Victoria, 3011 Australia RE: The tariff classification of plastic food storage containers from China Dear Mr. Tout: In your letter dated September 15, 2016, on behalf of Smash USA Inc.you requested a tariff classification ruling. The two submitted illustrations depict items that are identified as Food Storage Containers. These items are further identified as Item 9411 and Item 6800. Both items are made of clear polypropylene (PP) plastic material and neither has a handle or carrying strap. Item 9411 measures approximately 6.6” by 3.3” by 9.3” in height. This item consists of 2 separate storage compartments, each with a separate lid that is hinged to the main body, closure of which is secured by a built-in clip lock for each lid. The lids are removable for cleaning purposes. The first compartment contains two separate and removable leak-proof containers, also made of PP. The second compartment is empty and is designed as the main food storage compartment. Both compartments are separated by an internal dividing wall that is part of the main body. Item 6800 measures approximately 6.3” by 3.1” by 11.8” in height. This item consists of 3 separate storage compartments, each with a separate lid that is hinged to the main body, closure of which is secured by a built-in clip lock for each lid. The lids are removable for cleaning purposes. The first compartment contains two separate and removable leak-proof containers, also made of PP. The second and third compartments are empty. The second compartment is designed as the main food storage compartment. The three compartments are separated by two internal dividing walls, one of which is removable with the other being part of the main body. The applicable subheading for Item 9411 and Item 6800 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 https://hts.usitc.gov/current. 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 gary.kalus.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division