CLA-2-39:RR:NC:SP:221 L83974

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of plastic food storage containers from China.

Dear Ms. Marcoux:

In your letter dated April 14, 2005, you requested a tariff classification ruling.

Photographs and descriptive literature were provided with your letter. The plastic storage containers will be imported three to a set, and range in capacity from 15 ounces to 1¾ quarts. The containers have lids, and they may be used to freeze and microwave food.

The applicable subheading for the food storage containers will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division