The Product
- The food pan is a double-walled, insulated plastic food storage container that keeps food hot or cold for an extended period without an outside heat source.
- The food pan measures about 27 inches long, 19 inches wide and 23.5 inches high.
- The beverage server dispenser is a double-walled, insulated plastic receptacle that stores and dispenses hot and cold beverages; it measures about 16.5 by 10 by 18 inches.
- Both sit on a countertop or table in the home.
- CBP's lab found both made primarily of polyethylene plastic, with no vacuum chamber and no protective outer casing; polyester urethane foam fills the space between the walls.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Food pan | HTS 3924.10.4000 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other. |
| Beverage server dispenser | HTS 3924.10.4000 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other. |
Explanation
Heading 3924 names tableware, kitchenware and other household articles of plastics. CBP placed the food pan and the beverage server dispenser on the line for other plastic tableware and kitchenware; both are double-walled receptacles made primarily of polyethylene, meant to sit on a countertop or table in the home and keep food or drinks hot or cold.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a plastic container for storing or serving food or drinks in the home?
- Is it double-walled and insulated, with foam between the walls rather than a vacuum?
- Is it made to sit on a countertop or table?
- Is it made mainly of plastic, such as polyethylene?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3924.10.4000 | ✓ Still in the schedule | Heading 3924 › Tableware and kitchenware | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N342804 (a plastic food storage container), N303470 (a food storage system) and N319566 (plastic dispenser bases) put their goods on the same line. N353515 covers a plastic beverage drink dispenser and tumbler sets, and N344429 covers plastic food storage containers.
- N353515September 30, 2025Plastic beverage drink dispenser and tumbler sets from China3924.10.4000
- N335968October 31, 2023Plastic beverage drinking pouches from China3924.10.4000
- N342804September 25, 2024Plastic food storage container from China3924.10.4000
- N344429December 20, 2024Plastic food storage containers from China3924.10.4000, 4202.99.9000
- N335051September 13, 2023Straws, food storage containers, and water bottles from China3917.32.0050, 3924.10.4000
- N303470April 5, 2019Food storage system from China3924.10.4000
- N319566May 28, 2021Plastic dispenser bases from China3924.10.4000
- N355970December 8, 2025Tumbler from China3924.10.4000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N341069 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms