CLA-2-42:OT:RR:NC:N3:341
Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a molded plastic lunch box from New Zealand
Dear Ms. Davidson:
In your letter dated December 12, 2008 you requested a tariff classification ruling. The sample which you submitted is being retained by this office.
Style 965 is a molded plastic lunch box and will be imported packaged ready for retail sale with a plastic bottle. For classification purposes, the lunch box and the plastic bottle are considered to be a set, and will be classified accordingly. The lunch box will impart the essential character of the set. The box is used to convey food and drink from home to work, school, or other places. The lid of the box has three individual compartments with snap closures. The bottom portion of the box consists of one undivided compartment for food and secures with a snap closure. The lunch box is relatively rectangular in shape with rounded corners and measures approximately 8.5” (L) x 3” (H) x 6” (D).
The applicable subheading for style 965 will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides, other. The rate of duty will be 20 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division