The tariff classification of straws, food storage containers, and water bottles from China

N335051 September 13, 2023 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3917.32.0050; 3924.10.4000; 9903.88.02 Ms. Charlotte Ying Risen Deal Trading Corp. RM11-1 NO.1 JIALI SQUARE,NINGBO HI-TECH ZONENingbo, Zhejiang 315010China RE:  The tariff classification of straws, food storage containers, and water bottles from China Dear Ms. Ying: In your letter dated August 29, 2023, you requested a tariff classification ruling.  Samples were submitted along with your request. The first item is plastic straws, style #C01221706.  The straws are 100% polypropylene (PP) and measure approximately 9.05 inches in length.  The straws will be sold in a pack of three and contain two blue and white stripe and one red and white stripe straw.  Each straw includes a red, white, and blue polyvinyl chloride star decoration clipped onto the straw.  Per your documentation, the intent is to sell these packs on the 4th of July. The second item is food containers and water bottles, style #N23097.  You have indicated that the food containers and water bottles are packaged together for retail sale.  Both items are safe for food and drink contact. The food containers and water bottles are available in four styles and the colors pink and blue.  The food containers are made of 100% polypropylene and measure approximately 4 ¾ inches long by 6 ¾ inches wide by 1 ¾ inches deep, as measured at its widest points.  The water bottles have a body, a twist-off lid, and a pull-top drink spout.  The body of the water bottles is made of 100% polyethylene terephthalate (PET).  The lid and drink spouts are made of 100% polypropylene.  The water bottles measure approximately 2.99 inches long by 2.99 inches wide by 8.07 inches high, as measured at its widest points.  The volume capacity for each water bottle is 19.6 ounces.  The first style for the pink food container has an image of  the character “My Little Pony.” Written on the top of the container is “Every Pony can make a difference.”  The second style for the turquoise blue container has an image of a Unicorn wearing a bow on its head.  Written on the top of the container are the printed words, “Magical Stuff inside.” The third style for the pink container has an image of a yellow pineapple at the beach, wearing sunglasses and holding a water bottle.  Written on the top of the container with the printed words, “Best Summer.”  The fourth style for the blue container has an image of a soccer ball in the grass.  Written on the top of the container with the printed words, “Summer fun.” The applicable subheading for the polypropylene drinking straws, style #C01221706, will be 3917.32.0050, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for tubes, pipes and hoses, of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings: other.  The rate of duty will be 3.1 percent ad valorem.  The applicable subheading for the plastic food containers and plastic water bottles, style #N23097, will be 3924.10.4000, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3917.32.0050, 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., 9903.88.02, in addition to subheading 3917.32.0050, 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, 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division