The tariff classification of plastic storage containers from China
Issued February 11, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The item under consideration is Item# 06173, “mini plastic storage containers.” Four plastic containers, each measuring approximately 2.25” square by 1.5” high, are packaged together in a clear plastic bag with header card. Each comes with a corresponding snap-on lid. The packaging states that the containers are “great for snacks, lunch boxes and small items.” You propose classification in either subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), as household articles of plastic, or, alternatively, in 3924.10.4000, HTSUS, as other tableware and kitchenware, of plastic. The boxes are most similar to food-storage containers used in the kitchen, and, per the packaging, are intended to be used in that capacity much of the time. Therefore,
CBP rationale
the applicable subheading for the set of mini containers will be 3924.10.4000, HTSUS, which provides for Tableware and kitchenware (of plastic): Other.
Full text
N309117 February 11, 2020 CLA-2-39:OT:RR:NC:4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Mathew Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of plastic storage containers from China Dear Mr. Samuel: In your letter, dated January 10, 2020, you requested a tariff classification ruling. A product description and sample were provided for our review. The item under consideration is Item# 06173, “mini plastic storage containers.” Four plastic containers, each measuring approximately 2.25” square by 1.5” high, are packaged together in a clear plastic bag with header card. Each comes with a corresponding snap-on lid. The packaging states that the containers are “great for snacks, lunch boxes and small items.” You propose classification in either subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), as household articles of plastic, or, alternatively, in 3924.10.4000, HTSUS, as other tableware and kitchenware, of plastic. The boxes are most similar to food-storage containers used in the kitchen, and, per the packaging, are intended to be used in that capacity much of the time. Therefore, the applicable subheading for the set of mini containers will be 3924.10.4000, HTSUS, which provides for Tableware and kitchenware (of plastic): 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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