N250499 N2 Ruling Active

The tariff classification of a plastic open top insulated container from China

Issued March 11, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as a pint-sized insulated container. It is cylindrical in shape and has an open top. It is comprised of a double wall of white polypropylene (PP) plastic material, with foam plastic material that is situated in between the two walls. It also has ten raised grip stripes around the external perimeter of the container that become progressively wider from the top stripe to the bottom stripe and are comprised of purple thermoplastic elastomer (TPE) plastic material. The container measures approximately 4” high. The opening at the top and the base each measures approximately 3½” in diameter. The item measures approximately 4¼” in diameter from the external surface of the outside wall to the interior surface of the inside wall. This item is designed to keep any brand of pint-sized ice cream firm and cold for up to 2 hours. You have stated that it “is a household item which will most likely be sold through grocery chain stores.” As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for the pint-sized insulated container 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

N250499 March 11, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Ed Bazinet 60 Warren Street New York, NY 10007 RE: The tariff classification of a plastic open top insulated container from China Dear Mr. Bazinet: In your letter dated February 10, 2014, you requested a tariff classification ruling. The submitted sample is identified as a pint-sized insulated container. It is cylindrical in shape and has an open top. It is comprised of a double wall of white polypropylene (PP) plastic material, with foam plastic material that is situated in between the two walls. It also has ten raised grip stripes around the external perimeter of the container that become progressively wider from the top stripe to the bottom stripe and are comprised of purple thermoplastic elastomer (TPE) plastic material. The container measures approximately 4” high. The opening at the top and the base each measures approximately 3½” in diameter. The item measures approximately 4¼” in diameter from the external surface of the outside wall to the interior surface of the inside wall. This item is designed to keep any brand of pint-sized ice cream firm and cold for up to 2 hours. You have stated that it “is a household item which will most likely be sold through grocery chain stores.” As you requested, the sample will be returned to you. The applicable subheading for the pint-sized insulated container 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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