Comet Customs Brokers, Inc.
193 E Merrick Road
Valley Stream, New York 11580
RE: The tariff classification of polypropylene containers with lids from China
Dear Mr. Focarino:
In your letter dated November 10, 2022 you requested a tariff classification ruling.
The products under consideration are described as polypropylene food containers. They are single compartment round trays with lid. You indicate that the items are reusable, dishwasher and microwave safe. You indicate that these are used by restaurants to pack take-out orders.
You propose the classification of the food storage containers in subheading 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.” We disagree. This product is used explicitly by foodservice establishments to prep, store, protect, and transport food from the establishment to the home. The food storage containers classified in heading 3924 are for the preparation or storage of food principally used in or around the home. The instant product is not of the same class or kind as the exemplars of household articles listed in the Explanatory Notes for heading 3924. Classification in heading 3924.10.4000 is therefore precluded.
The applicable subheading for the plastic food containers will be 3923.90.0080, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: other: other. The general rate of duty will be 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.90.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.90.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Steven A. Mack
National Commodity Specialist Division