The tariff classification of plastic containers from Canada
Issued August 19, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.90.0080
Headings: 3923
Product description
The soufflé cups range in size from 1 to 5.5 ounces, and are intended to carry take-out portions of condiments and salad dressings. You indicate that the products are marketed and sold to restaurants, restaurant suppliers, and grocery store suppliers. It is apparent that the items at issue are primarily intended to be used to pack and convey food and beverages, much like the articles described in New York Ruling Letter N066878, dated July 20, 2009.
CBP rationale
The applicable subheading for the PET drink cups and the soufflé cups will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics: Other: Other.
Full text
N267012 August 19, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Thomas Penksa Near North Customs Brokers US, Inc. 400 Essjay Road, #200 Williamsville, NY 14221 RE: The tariff classification of plastic containers from Canada Dear Mr. Penska: In your letter dated July 24, 2015, on behalf of Amhil Enterprises, Ltd., you requested a tariff classification ruling. The merchandise at issue in your submission consists of disposable polyethylene terephthalate (PET) lidded drink cups and polypropylene soufflé cups with PET lids. While no samples were provided, the descriptive literature that accompanied your request shows that the PET drink cups are intended to hold cold drinks and come in sizes ranging from 9 to 32 ounces. The soufflé cups range in size from 1 to 5.5 ounces, and are intended to carry take-out portions of condiments and salad dressings. You indicate that the products are marketed and sold to restaurants, restaurant suppliers, and grocery store suppliers. It is apparent that the items at issue are primarily intended to be used to pack and convey food and beverages, much like the articles described in New York Ruling Letter N066878, dated July 20, 2009. The applicable subheading for the PET drink cups and the soufflé cups will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics: Other: Other. The rate of duty will be 3% 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 Evan Conceicao at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
Ruling history
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