CLA-2-39:OT:RR:NC:N4:422
Ms. Li Zhu
NIK CHB LLC
231 California Street
El Segundo, CA 90245
RE: The tariff classification of a food pan and a beverage server dispenser from China
Dear Ms. Zhu:
In your letter dated June 13, 2024, on behalf of your client, Goplus Corporation. Samples and product
information were submitted with your request.
The items are a food pan, item #DCSWFBWX001 and a beverage server dispenser, item #YLBET001.
You state that the food pan is a double-walled, insulated polypropylene food storage container. It is designed
to maintain either hot or cold food temperatures for an extended period without external heat sources. The
article measures approximately 27 inches long by 19 wide by 23.5 inches high. The plastic food storage
container is to be placed on a countertop or table in the home.
You also state that the beverage server dispenser is a double-walled, insulated polypropylene receptacle. It is
designed to store and dispense hot and cold beverages for an extended period without external heat sources.
The article measures approximately 16.5 inches long by 10 inches wide by 18 inches high. The plastic
beverage server dispenser is to be placed on a countertop or table in the home.
Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection
Laboratory for analysis. This analysis has been completed.
Laboratory analysis reveals that the sample food pan, # DCSWFBWX001 and the sample beverage server
dispenser, #YLBET001 are both made primarily of polyethylene plastic. Both plastic articles are
double-walled receptacles with no vacuum properties. The items do not contain a protective outer casing. The
plastic food pan and the plastic beverage server dispenser do not have vacuum chambers; however, the space
between the inner and outer walls of both articles are filled with a polyester urethane foam.
The applicable subheading for the food pan, item #DCSWFBWX001 and the beverage server dispenser, item
#YLBET001 will be 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.” The general rate of duty will be 3.4 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 3924.10.4000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
3924.10.4000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division