The tariff classification of polyethylene terephthalate (PET) containers from China

N340129 May 30, 2024 CLA-2-39:OT:RR:NC:N:5:137 CATEGORY: Classification TARIFF NO.: 3923.90.0080, 9903.88.03 Alan Crosby Trinity Trading Company LLC 11 Court Street, Suite 280Exeter, NH 03833-2999 RE:  The tariff classification of polyethylene terephthalate (PET) containers from China Dear Mr. Crosby: In your letter dated May 14, 2024, you requested a tariff classification ruling. The merchandise under consideration is noted to be food storage containers composed of polyethylene terephthalate (PET). Samples were provided and will be retained by this office. The samples are composed of flimsy transparent materials and have matched snap in lids. It is noted that they are not designed for microwave use or for cold, refrigeration or freezer use. The containers will be sold to food providers, such as grocers, to package and sell food products to consumers. Item 1 is a wedge-shaped container to be used to hold sandwich wedges. The dimensions of the container are 7.35 in. x 3.88 in. x 3.51 in. Item 2 is a 4-compartment snack pack. Each compartment has a volumetric capacity of 4 oz. The dimensions of the container are 6.0 in. x 7.88 in. x 1.45 in. Item 3 is a sandwich wrap container to hold two wraps. The dimensions of the container are 5.13 in. x 6.70 in. x 2.49 in. Item 4 is a 3-compartment snack pack. Two of the compartments have a volumetric capacity of 3 oz. and one has a capacity of 5 oz. The dimensions of the container are 5.5 in. x 6.88 in. x 1.52 in. Item 5 is a standing cut sandwich container to hold two sandwich halves cut perpendicular. The dimensions of the container are 4.5 in. x 5.89 in. x 2.36 in. You propose classification of the PET food storage containers, item descriptions 1-5, 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.  The plastic food storage containers classified in subheading 3924.10.4000, HTSUS, are used in households, reusable, and made of durable plastic.  These items are designed for repetitive household use and withstand extreme heat and cold temperatures.  The instant items are composed of flimsy plastic materials and are not designed to withstand extreme hot and cold temperatures. Therefore, classification in subheading 3924.10.4000, HTSUS, is precluded. The applicable subheading for the transparent PET 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 3923.90.00880, 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 at https://hts.usitc.gov/. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division