The tariff classification of a plastic pet food storage container from China

N322561 November 15, 2021 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Ms. Macrina Garza PETCO 654 Richland Hills Drive San Antonio, TX 78245 RE: The tariff classification of a plastic pet food storage container from China Dear Ms. Garza: In your letter dated November 1, 2021, you requested a tariff classification ruling. Photographs of the item were submitted along with your request. The merchandise under consideration is referred to as a plastic pet food storage container. This item consists of a rectangular-shaped storage container with an attached lid and a scoop. The container is made of high-density polyethylene (HDPE) and the scoop is made of polypropylene plastic. You have indicated the containers will come in the following two sizes: a 25-pound storage container measuring approximately 12 inches wide by 15 inches high by 14 inches long and a 50-pound storage container measuring approximately 12 inches wide by 22 inches high by 14 inches long. The lid has an airtight seal and is on a hinge that allows for access to the container when it is pulled downwards. A small magnet on the back of the scoop allows the item to be attached to the inner part of the lid when not in use. The item is designed to store pet food and is for home use. The applicable subheading for the plastic pet food storage container will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other: Other.” The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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