The tariff classification of a plastic and steel insulated food container from China

N181424 September 20, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic and steel insulated food container from China Dear Ms. Pendris: In your letter dated August 16, 2011, in response to our letter dated June 21, 2011, you requested a tariff classification ruling. The submitted sample is identified as an Insulated Food Container, SKU# 75560. This item is a cylindrical shaped container that is comprised of an outer shell that is made of molded polypropylene (PP) plastic material and an inner lining that is made of stainless steel. Situated in between the outer shell and the inner lining is foam plastic insulation material. This item features an internal removable small upper compartment that is made of stainless steel. The container has a plastic twist-off lid. Molded into the lid is a grip handle to facilitate the twist-off action. There is also a loop carry handle attached to the top of the container shell. There is no insulation material or steel lining on the inner side of the lid. The container measures approximately 5¼” high without the lid in place. When the lid is screwed onto the top of the container, the height measurement of the item is approximately 6” from the bottom of the container to the top flat surface of the lid and approximately 7½” from the bottom of the container to the top of the grip handle. The interior diameter of the container measures approximately 4” and the external diameter measures approximately 4¾”. The main internal compartment of this item is designed to contain hot soup, warm stew, cool pudding or cool vegetables. It is also designed to keep a beverage warm or cold. The upper removable small compartment is designed to hold crackers or other snacks, keeping them separate from the main compartment. The main compartment has a volume capacity of 20 ounces and the upper removable small compartment has a volume capacity of 8 ounces. As you requested, the sample will be returned to you. The submitted sample has an external design of red, yellow and white stripes. This item is also imported with a red polka dot design, identified as SKU# 75561, a blue stripe design, identified as SKU# 75562 and a blue polka dot design, identified as SKU# 75563. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic material provides the greater bulk, weight and value when compared to the stainless steel material. In addition, the plastic material that forms the outer shell and foam insulation is of greater thickness than the stainless steel inner lining. Also, the removable steel upper compartment provides a subordinate function to the main compartment. Therefore, it is the opinion of this office that the plastic material provides the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 75560, SKU# 75561, SKU# 75562, and SKU# 75563 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