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N190445 N1 Ruling Active

The tariff classification of a lunch box from China

Issued November 22, 2011 by U.S. Customs and Border Protection.

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N1 N190445 (November 22, 2011)

Tariff classification

HTS codes: 4202.12.2025

Headings: 4202

Product description

Your sample will be returned to you. Item# A1549X1 is a lunch box that is made of molded plastic. It has two interior storage areas. The upper level is specially shaped and fitted to contain a sandwich. The lower level is divided into three compartments which are designed to hold measured portions of other foods, such as fruits or vegetables. The box is designed to transport food from the home to work or school. It also provides storage, protection, and organization to the food. The box is rectangular in shape, secures with a plastic latch closure, and features a carrying handle. It measures approximately 5½” (W) x 5¾” (H) x 3¼” (D).

CBP rationale

The applicable subheading for the lunch box will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides, other.

Full text

N190445 November 22, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2025 Bill Helms Schmidt, Pritchard & Co., Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of a lunch box from China Dear Mr. Helms: In your letter dated October 20, 2011, on behalf of Neat-Oh International, LLC, you requested a tariff classification ruling. Your sample will be returned to you. Item# A1549X1 is a lunch box that is made of molded plastic. It has two interior storage areas. The upper level is specially shaped and fitted to contain a sandwich. The lower level is divided into three compartments which are designed to hold measured portions of other foods, such as fruits or vegetables. The box is designed to transport food from the home to work or school. It also provides storage, protection, and organization to the food. The box is rectangular in shape, secures with a plastic latch closure, and features a carrying handle. It measures approximately 5½” (W) x 5¾” (H) x 3¼” (D). The applicable subheading for the lunch box will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides, other. The rate of duty will be 20 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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