CLA-2-39:OT:RR:NC:N4:422
Ms. Cheryl Barnes
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of plastic lidded food containers from China
Dear Ms. Barnes:
In your letter dated March 22, 2017, you requested a tariff classification ruling.
The two submitted samples are identified as containers that are made of polypropylene (PP) plastic material. Each of the two containers has a flat bottoms and a snap-on lid. The internal area of each of the two containers is comprised of one large compartment that has no sub compartments, trays, dividers or fittings of any kind. As you requested, the samples will be returned to you. The two items are further described as follows:
Sku Number 1-922-3201 – Cupcake Carrier. This item is a rectangular shaped container that is marketed for the purpose of containing cupcakes or other baked goods. It has a clear body with a red lid onto which two white handles are attached by hinges. It measures approximately 14¼” by 10” at the top of the body of the container, including the rim around the top perimeter and measures approximately 13” by 9” at the top when not including the top rim in that measurement. It also measures approximately 12” by 8¼” at the bottom of the container. The Cupcake Carrier stands 2” high without the lid and 3¼” high including the lid.
Sku Number 1-924-0901 – Container w/Handle. This item is a round shaped container of which the body and lid are both green in color. Images of 16 gingerbread men, along with numerous candy canes, stars and snowflakes are printed around the external surface of the perimeter of the container. There are two green handles that are respectively attached to the two opposing sides of the top of the body of the container. There is a lip on one side of the lid that is designed to facilitate the easy snapping off of the lid. The container measures approximately 11½” in diameter at the top of the body of the container, including the rim around the top perimeter and measures approximately 11” in diameter at the top when not including the top rim in that measurement. The lid measures approximately 12” in diameter. The item measures approximately 10¼” in diameter at the bottom of the container. The item stands 3” high without the lid and 3½” high including the lid.
The applicable subheading for SKU#s 1-922-3201 and 1-924-0901 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (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 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 Gary Kalus at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division