The tariff classification of a plastic coffee pod from France.

N319864 June 11, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985 Ms. Susan Trkula Paccor Packaging NA, Inc. 1701 Johnson Industrial Drive Excelsior Springs, MO 64024 RE: The tariff classification of a plastic coffee pod from France. Dear Ms. Trkula: In your letter dated June 4, 2021, you requested a tariff classification ruling. An image was submitted in lieu of a sample. The product under consideration is described as a single-serve coffee pod. This article is the plastic body of the pod and will be imported unfilled. They will then be sold to fillers and roasters, who will fill and seal them, and then sell the finished pods in direct, wholesale, and retail markets. The finished pod is used in a single-cup brewer, where it is punctured to allow water into the pod to prepare the drink. It will be disposed of after use. The pod is made wholly of polypropylene plastic and will come in two variations, smooth and ribbed. In your request, you indicated that you believe the classification for this product would be 3924.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[t]ableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: [t]ableware and kitchenware: [s]alt, pepper, mustard and ketchup dispensers and similar dispensers.” We disagree. This product would not be classified in heading 3924, because it is not of the same class or kind as the exemplars of household articles listed in the Explanatory Notes for heading 3924. As this plastic coffee pod would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division