The tariff classification of a plastic food storage container from China

N342804 September 25, 2024 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Mat Samuel Excite USA 4393 Sunbelt DrAddison, TX 75001 RE:  The tariff classification of a plastic food storage container from China Dear Mr. Samuel: In your letter dated September 24, 2024, you requested a tariff classification ruling. Photographs and schematic diagrams were submitted along with your request. The item under consideration is a “Charcuterie To Go” food storage container, Item #2024.4.11. You indicated that the square-shaped food container is made of acrylonitrile butadiene styreneplastic (ABS) plastic. The container has a silicone plastic strap and two metal tongs with silicone plastic tips. It is designed to store and keep food. When fully assembled, the plastic food container measures approximately 12 inches long by 10 inches wide by 4.5 inches high. It consists of three pieces:  A white bottom board, a pink food platter with molded separate compartments, and a red lid. The pink food platter has seven separate compartments for separating food and ingredients. All the pieces can be stacked on each other, making them compact. The silicone strap holds all three pieces together. The applicable subheading for the Charcuterie To Go food storage container, Item #2024.4.11 will be 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.” The rate of duty will be 3.4 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/. 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