The tariff classification of plastic food storage containers from China

N315012 October 22, 2020 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Chris R. Golden Alliance Customs Clearance Inc. 5700 Broadmoor Street Mission, Kansas 66202 RE: The tariff classification of plastic food storage containers from China Dear Mr. Golden: In your letter dated October 2, 2020, on behalf of your client, Karrico Inc., you requested a tariff classification ruling. Photographs of the items were submitted along with your ruling request. The items under consideration is identified as food storage containers, style numbers K400 and K401. You have indicated that both food storage containers are comprised of plastic. Both items are designed to store and keep foods fresh in the refrigerator. The first item concerned is style K400. The overall dimensions of the plastic food container when fully assembled measures approximately 7 inches long by 6 inches high by 3.5 inches deep. It consists of five pieces: a bottom container, fitted food tray, circular lidded container and a snap-on lid. The tray has four compartments for the separation of food and ingredients, and is placed inside the container. The center of the food tray features a circular compartment which is designed to hold the circular container. The circular container can be used to store liquids. The snap-on lid contains an inner silicon seal which makes the container airtight. All of the pieces can be nested, making them compact. The food tray measures approximately 7 inches long by 5.5 inches wide by 1.25 inches deep. The circular container measures approximately 2 inches in diameter by 1.25 inches high. You have indicated that the food storage container is microwave and dishwasher safe. The second item concerned is style K401. The overall dimensions of the plastic food container when fully assembled measures approximately 7.5 inches long by 4.5 inches high by 5 inches deep. It consists of five pieces: two containers, two lids, and a top cover. Each container has sliding dividers that can separate the internal compartment into two sections or can be removed. Each lid has a built-in microwave steam release valve and an inner silicon seal. The top cover fits in just above the lid, and creates a small storage compartment. The small storage compartment measures approximately ¼ inch deep. All of the pieces can be stacked on top of each other, making them compact. Each of the containers measure approximately 7.5 inches long by 4.5 inches wide by 2.75 inches deep. You have indicated that the food storage container is microwave and dishwasher safe. The applicable subheading for the plastic food storage containers, style numbers K400 and K401, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, 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 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division