CBP Ruling N273461 — The tariff classification of disposable plastic containers from Japan

Tariff classification

Headings: 3923

Product description

The merchandise at issue consists of disposable plastic food containers. The containers comprise various styles of of matching trays and lids that are constructed of polypropylene, polystyrene, and polyethylene terephthalate plastic. The containers, which come in an assortment of sizes and colors, are intended to carry take-out servings of food from supermarkets and food courts, and are subsequently disposed of after use. You indicate that the matching trays and lids will often be imported together, however there are times where the lids may be imported separately from the trays.

CBP rationale

The applicable subheading for the disposable plastic food containers 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; stoppers, lids, caps and other closures, of plastics: Other, Other. The applicable subheading for the disposable plastic lids, when imported separately from the trays, will be 3923.50.0000, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures.

Full text

N273461 March 24, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080, 3923.50.0000 Ashley Hong Nissin International Transport USA, Inc. 1540 West 190th Street Torrance, CA 90501 RE: The tariff classification of disposable plastic containers from Japan Dear Ms. Hong: In your letter dated February 26, 2016, on behalf of Wismettac Asian Foods, you requested a tariff classification ruling. The merchandise at issue consists of disposable plastic food containers. The containers comprise various styles of of matching trays and lids that are constructed of polypropylene, polystyrene, and polyethylene terephthalate plastic. The containers, which come in an assortment of sizes and colors, are intended to carry take-out servings of food from supermarkets and food courts, and are subsequently disposed of after use. You indicate that the matching trays and lids will often be imported together, however there are times where the lids may be imported separately from the trays. The applicable subheading for the disposable plastic food containers 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; stoppers, lids, caps and other closures, of plastics: Other, Other. The rate of duty will be 3% ad valorem. The applicable subheading for the disposable plastic lids, when imported separately from the trays, will be 3923.50.0000, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures. The rate of duty will be 5.3% 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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