The tariff classification of a molded plastic lunchbox with a textile jacket from China

N283439 March 7, 2017 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 a molded plastic lunchbox with a textile jacket from China Dear Mr. Tout: In your undated letter on behalf of Smash USA Inc., that was received in this office on December 14, 2016, you requested a tariff classification ruling. The submitted sample is identified as a “Smash Box Plastic Lunchbox with Detachable Insulation.” It is further identified as Smash Job No: S6352, Sample No: P31612. It measures approximately 9¾” by 7½” by 4” in height. The item consists of a rectangular shaped lunchbox that is made of molded polypropylene (PP) plastic material and is fitted into a removable rectangular shaped polypropylene textile fabric insulation jacket that is open on the top and incorporates a molded plastic carry handle. The textile jacket is secured to the lunchbox by two plastic clips that are respectively situated on the two opposing long sides. The plastic lunchbox incorporates two separate storage compartments, each of which has a separate lid that is hinged to the main body on one respective side of the compartment and secured closed by a plastic clip on the other respective side of the compartment. One of the compartments measures approximately 3½” by 7½”. Located within that compartment is a removable cylindrical translucent pink colored molded plastic container that measures approximately 2¾” in diameter at the top, 2¼” in diameter at the bottom, 3½” in height and has a twist-off lid. The other compartment measures approximately 6¼” by 7½” and located within that compartment is a removable flat rectangular molded plastic slotted platform that is designed to have a sandwich placed upon it. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The textile jacket performs the subordinate role of providing insulation and a carry handle for portability. The molded plastic lunchbox performs the primary role of providing a dual compartment container for food. Therefore, it is the opinion of this office that the molded plastic lunchbox provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Smash Job No: S6352, /Sample No: P31612 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