The tariff classification of plastic trays with lids from China

N322773 November 19, 2021 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.90.0080, 9903.88.03 Grant K. Tom Honolulu Celebration Company, Inc. 1040 Kalikimaka Street Honolulu, Hawaii 96817 RE: The tariff classification of plastic trays with lids from China Dear Mr. Tom: In your letter dated November 13, 2021 you requested a tariff classification ruling. The products under consideration are described as polypropylene food containers. There are 4 single compartment trays with lid in sizes of 38 ounce, 28 ounce, 24 ounce and 16 ounce. There is also a 16 ounce round soup bowl with lid. You indicate that the items are reusable, dishwasher and microwave safe. You indicate that 90 percent of sales are to establishments that make pre-cooked meals in single person servings for home consumption. You propose the classification of the food storage containers in subheading 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.”  We disagree.  This product is used explicitly by foodservice establishments to prep, store, protect, and transport food from the establishment to the home.  The food storage containers classified in heading 3924 are for the preparation or storage of food principally used in or around the home.  It is not of the same class or kind as the exemplars of household articles listed in the Explanatory Notes for heading 3924.  Classification in heading 3924.10.4000 is therefore precluded. The applicable subheading for the plastic food containers will be 3923.90.0080, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: other: other. The general rate of duty will be 3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.90.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.90.0080, 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division