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N236990 N2 Ruling Active

The tariff classification of a plastic microwaveable food storage container from China

Issued February 1, 2013 by U.S. Customs and Border Protection.

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N2 N236990 (February 1, 2013)

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as a food grade container. This item is made of polypropylene (PP) plastic material and is microwave safe. The item consists of a black container and a clear snap-on lid. The container portion features sloped sides and measures approximately 6” by 8¾” by 1½” in height. The lid measures approximately 6¼” by 9” by ¾” in height.

CBP rationale

The applicable subheading for the food container will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware: tableware and kitchenware: other.

Full text

N236990 February 1, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Rosa Varela DNR Marketing Group, LLC P.O. Box 1847 Tarpon Springs, FL 34689 RE: The tariff classification of a plastic microwaveable food storage container from China Dear Ms. Varela: In your undated letter that was received in this office on January 4, 2013, you requested a tariff classification ruling. The submitted sample is identified as a food grade container. This item is made of polypropylene (PP) plastic material and is microwave safe. The item consists of a black container and a clear snap-on lid. The container portion features sloped sides and measures approximately 6” by 8¾” by 1½” in height. The lid measures approximately 6¼” by 9” by ¾” in height. The applicable subheading for the food container will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware: tableware and kitchenware: other. The rate of duty will be 3.4% 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, Thomas J. Russo Director National Commodity Specialist Division

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