The tariff classification of plastic party cups from China.
Issued March 5, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.5000
Headings: 3924
Product description
You have submitted a sample of party cups that is identified as item #653236. They are made of plastic with a black plastic strap that can be used to carry or hold the cup. The cups can also be used as party favors on a table to hold candy. The orange cups have a jack-0-lantern face design on one side.
CBP rationale
The applicable subheading for item # 653236, will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other.
Full text
NY A80482 March 5, 1996 CLA-2-39:RR:NC:TP:343 A80482 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Maryanne Day The Paper Magic Group, Inc. P. O. Box 977 Scranton, PA 18501-0977 RE: The tariff classification of plastic party cups from China. Dear Ms. Day: In your letter dated February 14, 1996, you requested a tariff classification ruling. You have submitted a sample of party cups that is identified as item #653236. They are made of plastic with a black plastic strap that can be used to carry or hold the cup. The cups can also be used as party favors on a table to hold candy. The orange cups have a jack-0-lantern face design on one side. The applicable subheading for item # 653236, will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet 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 Alice Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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