The tariff classification of plastic deli containers from China

N353098 September 15, 2025 CLA-2-39:OT:RR:NC:N5:137 CATEGORY: Classification TARIFF NO.: 3923.90.0080, 9903.01.24, 9903.01.25, 9903.88.03 Su Chang Lim GORILLA PAPER INC 1125 Lunt Ave Elk Grove Village, IL 60007 RE: The tariff classification of plastic deli containers from China Dear Ms. Lim: In your letter dated August 29, 2025, you requested a tariff classification ruling. The products under consideration are described as deli soup containers with lids. They are composed of polypropylene. They are being imported in various sizes: 8, 12, 16, 24, and 32 ounces. The containers are imported in bulk quantities of 240 containers with matching lids in each box. They are of the type used to package and provide foods by delis, grocery stores, restaurants, etc. You propose classification of the plastic deli containers in subheading 3924.10.4000, Harmonized Tariff Schedule of the United States, (HTSUS). We disagree. The plastic deli containers are not designed for household tableware or kitchenware use. The plastic containers are intended for the packing or conveyance of goods and are provided for in another heading in the tariff. Therefore, classification in subheading 3924.10.4000, HTSUS, is precluded. The applicable subheading for the plastic deli containers will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: other: other. The general rate of duty will be 3 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 3923.90.0080, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 3923.90.0080, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.90.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.90.0080, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, (for) Denise Faingar Acting Director National Commodity Specialist Division