N007507 N0 Ruling Active

The tariff classification of a plastic 5 piece canister set from China.

Issued March 29, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted illustration depicts a 5 piece plastic canister set, item number 58890. The plastic canisters all have blue lids made of polypropylene. The lids feature easy-pour spouts with sliding closures. The body of each container is made of clear polystyrene. The shape is designed to fit comfortably in the hand. They can be used to store coffee, tea, nuts and candy, as well as flour, sugar, rice and cereal. The approximate capacity of each of the five canisters is as follows: 1-1/2 quarts, 4-1/4 cups, 2-3/4 cups, 2 cups and 1-1/4 cups.

CBP rationale

The applicable subheading for the 5 piece plastic canister set will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles…of plastics: Tableware and kitchenware: Other.

Full text

N007507 March 29, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic 5 piece canister set from China. Dear Ms. Ramsey: In your letter dated February 22, 2007, you requested a tariff classification ruling. The submitted illustration depicts a 5 piece plastic canister set, item number 58890. The plastic canisters all have blue lids made of polypropylene. The lids feature easy-pour spouts with sliding closures. The body of each container is made of clear polystyrene. The shape is designed to fit comfortably in the hand. They can be used to store coffee, tea, nuts and candy, as well as flour, sugar, rice and cereal. The approximate capacity of each of the five canisters is as follows: 1-1/2 quarts, 4-1/4 cups, 2-3/4 cups, 2 cups and 1-1/4 cups. The applicable subheading for the 5 piece plastic canister set will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles…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 http://www.usitc.gov/tata/hts/. 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 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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