The tariff classification of a food storage system from China.

N303470 April 5, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a food storage system from China. Dear Mr. Kenny: In your letter dated March 15, 2019, you requested a tariff classification ruling, on behalf of your client, CVS Pharmacy, Inc. You submitted a sample of an item identified as a food storage system, CVS item number 398236, which consists of two polypropylene food storage trays and an optional cold pack. The molded plastic item measures approximately 5.75” (L) by 5.75” (W) by 4” (H) when fully assembled. The top tray has two compartments to keep food items separated and sets into a space on top of the bottom tray which is a single large compartment. The optional polyethylene cold pack could snap onto the bottom of the lid or the bottom of the top tray. The snap-on lid can be used on either tray. The food storage system is a composite good made up of two components classifiable in different headings. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States, (HTSUS), states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject food storage system is imparted by the plastic food containers, which predominate in weight, value, and gives the food storage system its structure and function. The applicable subheading for CVS item number 398236, food storage system, will be 3924.10.4000, 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 the 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division