United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N007417 - NY N007477 > NY N007439

Previous Ruling Next Ruling
NY N007439

March 16, 2007



TARIFF NO.: 3924.10.4000

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a plastic microwaveable food storage container with freeze block from New Zealand.

Dear Ms. Davidson:

In your letter dated February 20, 2007, you requested a tariff classification ruling.

The submitted sample is a “Food Keepers” plastic food storage container. This product is identified as item number VPN# 17300. The container has an ultra-clear polypropylene base with an attached flexible airtight lid. At the top of the base is a plastic clip that locks the container closed. The food container will be available in six different sizes from rectangular to square, 400ml to 3 liters. The container is microwaveable and is freezer and dishwasher safe.

A freeze block was also submitted with the container. The freeze block fits inside the top of the lid to keep food chilled and fresh for 4 to 6 hours. The freeze block is made of polypropylene and contains a liquid saline solution that is food safe and non-toxic.

The applicable subheading for the plastic microwaveable food storage container with freeze block will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articlesof 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 http://www.usitc.gov/tata/hts/.

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 646-733-3055.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: