CLA-2-39:RR:NC:SP:221 K81365

Mr. Charles S. Parisi
Parisi Services, Inc.
P.O. Box 91217
Los Angeles, CA 90009

RE: The tariff classification of a plastic lunch box and a plastic three-piece lunch kit from China.

Dear Mr. Parisi:

In your letter dated November 19, 2003, you requested a tariff classification ruling.

Two samples were provided with your letter. The “Clean-lite Lunch Box” is composed of molded plastic. It has a hinged lid with snap closures and a plastic handle. The lunch box, which is roughly rectangular but with rounded corners, measures approximately 8 ½ inches in length, 3 ½ inches in width and 5 ½ inches in height. The lunch box is used to convey food from home to work, school or other places. The 3-piece lunch kit (LSH-609) consists of a plastic container in which two smaller plastic containers are packed. The lunch kit is of a type generally used for kitchen storage.

The applicable subheading for the 3-piece lunch kit (style LSH-609) will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, kitchenware and other household articles of plastics: tableware and kitchenware: other. The rate of duty will be 3.4%.

The applicable subheading for the Clean-lite lunch box will be 4202.12.2025, HTS, which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics or of textile materials, with outer surface of plastics, structured rigid on all sides, other. The rate of duty will be 20 percent ad valorem.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski
National Commodity
Specialist Division