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The tariff classification of a plastic sandwich box from China
Issued February 13, 2020 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N309227 (February 13, 2020)
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
Item# 02386 is described as a “plastic sandwich box.” It is made of 100% plastic, comes with a matching lid, and is sized to store a typical sandwich. You propose classification in either subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), as other household articles of plastic, or, alternatively, in 3924.10.4000, HTSUS, as other tableware and kitchenware, of plastic. This item is similar to the types of food storage containers taken as tableware and kitchenware. Therefore,
CBP rationale
the applicable subheading for the sandwich box will be 3924.10.4000, HTSUS, which provides for Tableware and kitchenware, of plastic: Other.
Full text
N309227 February 13, 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 a plastic sandwich box 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. Item# 02386 is described as a “plastic sandwich box.” It is made of 100% plastic, comes with a matching lid, and is sized to store a typical sandwich. You propose classification in either subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), as other household articles of plastic, or, alternatively, in 3924.10.4000, HTSUS, as other tableware and kitchenware, of plastic. This item is similar to the types of food storage containers taken as tableware and kitchenware. Therefore, the applicable subheading for the sandwich box 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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