The tariff classification of a plastic food storage container from China

N286228 June 8, 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 plastic food storage container from China Dear Mr. Tout: In your letter dated May 11, 2017, on behalf of Smash USA Inc., you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a “Bento” Food Storage Container. The item is comprised of a flexible base that is made of ethylene-vinyl-acetate (EVA) plastic material into which is situated a removable rigid plastic insert that is made of polypropylene (PP) plastic material and which is divided into two compartments. Included with the importation are two removable plastic dividers that are also made of PP and are designed to be used to further divide the two compartments into four compartments. Also included is a lid that is made of PP. All components are easily separated for cleaning purposes. The insert attaches to the base by fitting the edge of the base under the lip of the insert. The two can be separated by pulling the tab attached to the base. The lid attaches and covers the full area of the insert and molded plastic clips attached to each side of the lid secure the closure. The item measures approximately 11½” by 6” by 2¾” in height. You have suggested that this item is correctly classified in subheading 3924.90.5650. However, we do not agree that this item is correctly classified in the subheading that you have suggested because the item is of a class or kind of merchandise that is principally used on a table or in a kitchen. The applicable subheading for the Bento Food Storage Container 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