CLA-2-39:RR:NC:SP:222 G88103

Ms. Linda Moyer
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of plastic food containers from China.

Dear Ms. Moyer:

In your letter dated February 28, 2001, you requested a tariff classification ruling.

The submitted sample is identified as style #1000MWB. It is a 100-piece plastic food storage set. The 100-piece plastic set is stored in plastic container with a cover. This container is designed with two plastic handles to carry the set. The food storage containers are made of various shapes and sizes. Each container has a plastic cover.

The samples are returned as you requested.

The applicable subheading for the plastic food storage containers will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic outer container and cover will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other. The rate of duty will be 3.4 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division