CLA-2-39:OT:RR:NC:N4:422
Ms. Carol Beaul
Tracon Consultants Ltd
1600 Courtney Park Dr. E.
Mississauga, Ontario, Canada
L5T 2W8
RE: The tariff classification of a plastic rigid insulated lunch box from China
Dear Ms. Beaul:
In your letter dated October 11, 2011, on behalf of Cosmoda Corporation, you requested a tariff classification ruling.
The submitted illustrations depict an item that is identified as a Frigidaire Lunch Case. This item is a lunch box that is constructed of molded polypropylene (PP) plastic material with foam insulation made of polyethylene (PE) plastic material and a seal made of thermoplastic elastomer (TPE) plastic material. It has a molded carry handle on one end. It measures approximately 12¼” x 8½” x 4½”.
You suggest classification in heading 3923, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics. However, Customs Headquarters has repeatedly ruled that the articles of heading 3923 are those that are used in the conveyance or packing of bulk goods and commercial goods, not items in the possession of the consumer. See HQ 960811, dated February 3, 1999, HQ 963493, dated March 23, 2000 and HQ 967002, dated February 18, 2005. The lunchboxes that are the subject of this request are sold empty to be filled and refilled by the consumer with the consumer’s own food products. Therefore, they are not classifiable in heading 3923.
The applicable subheading for the Frigidaire Lunch Case will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…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 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division