CLA-2-73:OT:RR:NC:N4:422
Ms. Daniela Devitt
Boolabox, Inc.
300 Creek View Road, Suite 209
Newark, DE 19711
RE: The tariff classification of the Yumbox Prêt food storage container from China
Dear Ms. Devitt:
In your letter dated June 17, 2025, you requested a tariff classification ruling. A photograph of the item was
submitted with your request.
The item is referred to as the Yumbox Prêt. The container is reusable and durable and is designed for food
storage.
The rectangular container measures approximately 9 inches wide by 7 inches long and 2 inches deep. It
consists of a stainless-steel tray with four molded compartments to hold various foods. The blue lid is made
of acrylonitrile butadiene styrene (ABS) plastic with an integrated silicone gasket and latch mechanism that
provides a tight, leak-proof seal. The tray and lid are permanently joined together. The word “Yumbox” is
written on the top of the lid.
The item is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The
Yumbox Prêt food storage container consists of a stainless-steel tray with four molded compartments and an
ABS plastic lid.
GRI 3 provides, in pertinent part, the following: When, by application of rule 2(b) or for any other reason,
goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows: (a)
The heading which provides the most specific description shall be preferred to headings providing a more
general description. However, when two or more headings each refer to part only of the materials or
substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale,
those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a
more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and
goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if
they consisted of the material or component which gives them their essential character, insofar as this
criterion is applicable. (c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be
classified under the heading which occurs last in numerical order among those which equally merit
consideration.
In the case of the Yumbox Prêt food storage container, since the stainless-steel tray or the ABS plastic lid
imparts the essential character, classification will be in accordance with GRI 3(c), the classification would be
provided from the item last in tariff, which in this case, is the stainless steel tray.
The applicable subheading for the Yumbox Prêt food storage container will be 7323.93.0060, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles
and parts thereof, of iron or steel; Other: Of stainless steel…Kitchen ware.” The general rate of duty will be 2
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 7323.93.0060, HTSUS, listed above.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.91 will be subject to a duty
of 25 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99
heading applicable to your product classification, i.e. 9903.81.90, in addition to subheading 7323.93.0060,
HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured
in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Please note that derivative steel products admitted to a U.S. foreign trade zone under “privileged foreign
status” before March 12, 2025, and entered for consumption on or after March 12, 2025, may be subject to
additional duties under heading 9903.81.93, HTSUS.
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