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NY N016000




September 12, 2007

CLA-2-39:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000

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

RE: The tariff classification of a plastic microwavable food storage container with top ventilation hole from Taiwan

Dear Ms. Davidson:

In your letter dated August 17, 2007 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a Food Keeper container. This item will be sold three to a package, with all three containers in the package being of equal size. However, these containers will be imported in six different sizes, based on capacity, as follows: VPN# VBR8903 – 890ml, VPN# VBS9703 – 970ml, VPN# VBR5204 – 520ml, VPN# VBS6103 – 610ml, VPN# VBC3504 – 350ml, VPN# VBS2505 – 250ml. These containers are microwavable and can also be used to store leftovers.

The containers and their lids are made of clear polypropylene which makes it easy to see the contents that will be stored inside. The lid has a ventilation hole on top in which a plug is inserted that you claim is made of rubber. When in the microwave, the plug can remain in place in the ventilation hole, and steam can come out around the plug. Therefore, the lid can remained sealed over the container while it is being used to cook food in the microwave. The plug need only be removed for cleaning. These containers are freezer and top rack dishwasher safe. Each of the containers stack securely to conserve space.

The applicable subheading for the plastic microwavable food storage container with top ventilation hole will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenwareof 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.

Sincerely,

Robert B. Swierupski
Director,

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