N069004 N0 Ruling Active

The tariff classification of a plastic food container with a plastic fork from China

Issued August 17, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted illustration depicts an item identified as a Lunch Kit. It is comprised of a clear lidded container made of polypropylene (PP) plastic material. Each container comes with a fork that is also made of PP and which fits into an integrated storage slot on the outside surface of the lid. This item is designed for storing portions of food such as chicken, tuna, fruit or green salads for lunch. Both the container and the fork are top rack dishwasher safe. This item is imported with one of two different container capacities, identified as follows: SKU# 10049469 – 10 oz., 300 ml, measuring 5” x 2¼” x 2”H SKU# 10049468 – 20 oz., 600 ml, measuring 5” x 5” x 2”H

CBP rationale

The applicable subheading for SKU# 10049469 and SKU# 10049468 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.

Full text

N069004 August 17, 2009 CLA-2-39:OT:RR:E:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Geri K. Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a plastic food container with a plastic fork from China Dear Ms. Davidson: In your letter dated July 17, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Lunch Kit. It is comprised of a clear lidded container made of polypropylene (PP) plastic material. Each container comes with a fork that is also made of PP and which fits into an integrated storage slot on the outside surface of the lid. This item is designed for storing portions of food such as chicken, tuna, fruit or green salads for lunch. Both the container and the fork are top rack dishwasher safe. This item is imported with one of two different container capacities, identified as follows: SKU# 10049469 – 10 oz., 300 ml, measuring 5” x 2¼” x 2”H SKU# 10049468 – 20 oz., 600 ml, measuring 5” x 5” x 2”H The applicable subheading for SKU# 10049469 and SKU# 10049468 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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →