NY N341069: The tariff classification of a food pan and a beverage server dispenser from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

N341069  
July 16, 2025
  CLA-2-39:OT:RR:NC:N4:422  
CATEGORY: Classification  
TARIFF NO.: 3924.10.4000; 9903.01.24; 9903.01.25
  Ms. Li Zhu  NIK CHB LLC  231 California Street  El Segundo, CA 90245  RE:  The tariff classification of a food pan and a beverage server dispenser from China  Dear Ms. Zhu:  In your letter dated June 13, 2024, on behalf of your client, Goplus Corporation. Samples and product  information were submitted with your request.  The items are a food pan, item #DCSWFBWX001 and a beverage server dispenser, item #YLBET001.  You state that the food pan is a double-walled, insulated polypropylene food storage container.  It is designed  to maintain either hot or cold food temperatures for an extended period without external heat sources. The  article measures approximately 27 inches long by 19 wide by 23.5 inches high. The plastic food storage  container is to be placed on a countertop or table in the home.  You also state that the beverage server dispenser is a double-walled, insulated polypropylene receptacle. It is  designed to store and dispense hot and cold beverages for an extended period without external heat sources.   The article measures approximately 16.5 inches long by 10 inches wide by 18 inches high. The plastic   beverage server dispenser is to be placed on a countertop or table in the home.  Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection  Laboratory for analysis. This analysis has been completed.   Laboratory analysis reveals that the sample food pan, # DCSWFBWX001 and the sample beverage server  dispenser, #YLBET001 are both made primarily of polyethylene plastic.  Both plastic articles are  double-walled receptacles with no vacuum properties. The items do not contain a protective outer casing. The  plastic food pan and the plastic beverage server dispenser do not have vacuum chambers; however, the space  between the inner and outer walls of both articles are filled with a polyester urethane foam. 

The applicable subheading for the food pan, item #DCSWFBWX001 and the beverage server dispenser, item  #YLBET001 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which  provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:  Tableware and kitchenware: Other.” The general rate of duty will be 3.4 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 3924.10.4000, 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  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   3924.10.4000, HTSUS, listed above.  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 dana.l.giammanco@cbp.dhs.gov.  
Sincerely,
  (for)  James Forkan  Acting Director  National Commodity Specialist Division