CLA-2-39:OT:RR:NC:N5:137
Danny Yuen
8LP LP
1543 Sloat Blvd
San Francisco, CA 94132
RE: The tariff classification of disposable plastic containers from China
Dear Mr. Yuen:
In your letter dated June 12, 2025, you requested a tariff classification ruling.
Item 1, model number FP360, is a 36-ounce round disposable bowl and lid both composed of polypropylene.
The bowls and lids are used to carry take-out food from supermarkets, delis or restaurants and are intended
for one time use. The bowls and lids are imported together.
Item 2 is a heavy-duty soup container composed of polypropylene with a lid composed of low-density
polyethylene. The containers and lids are used to carry take-out food from supermarkets, delis or restaurants
and are intended for one time use. The containers and lids are imported together. They are imported in 8-,
12-, 16-, 24-, 32-, and 64-ounce sizes.
Item 3 is a 2-piece polypropylene tray with lid. The containers and lids are used to carry take-out food from
supermarkets, delis or restaurants and are intended for one time use. The containers and lids are imported
together They are imported in sizes ranging from 8-ounce to 58-ounce sizes.
The applicable subheading for the disposable plastic containers and bowls with lids will be 3923.90.0080,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the packing and
conveyance or packing of goods, of plastics: other: other. The general rate of duty will be 3 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 3923.90.0080, 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,
including China, 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 3923.90.0080, HTSUS, listed above.
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/programs-administration/trade-remedies, respectively.
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 Christina Allen at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division