10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a plastic cup with straw from China.
Issued July 1, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A84355 (July 1, 1996)
Tariff classification
HTS codes: 3924.10.5000
Headings: 3924
Product description
You have submitted three assorted styles of item #962726, "Plastic Drink Mate With Straw". The three assorted styles of the Christmas designed cups are: a snowman wearing a green and red scarf around the neck, red gloves and a black hat, a Santa Claus wearing a red and white hat, a long white beard, white hair and white mustache. The Christmas bear wears a red hat with green dots and a white border, he is holding a red and white candy cane. Each cup has a plastic handle and a plastic straw. The lid of each item can be removed to add liquid into the cup. The straw is placed into the cup through a hole at the top.
CBP rationale
a red and white candy cane. Each cup has a plastic handle and a plastic straw. The lid of each item can be removed to add liquid into the cup. The straw is placed into the cup through a hole at the top. The applicable subheading for item #962726, assorted plastic cups with straws will be 3924.10.5000, 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.
Full text
NY A84355 July 1, 1996 CLA-2-39:RR:NC:TP:343 A84355 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Mr. Michael Rosbach Rite aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a plastic cup with straw from China. Dear Mr. Rosbach: In your letter dated June 5, 1996, you requested a tariff classification ruling. You have submitted three assorted styles of item #962726, "Plastic Drink Mate With Straw". The three assorted styles of the Christmas designed cups are: a snowman wearing a green and red scarf around the neck, red gloves and a black hat, a Santa Claus wearing a red and white hat, a long white beard, white hair and white mustache. The Christmas bear wears a red hat with green dots and a white border, he is holding a red and white candy cane. Each cup has a plastic handle and a plastic straw. The lid of each item can be removed to add liquid into the cup. The straw is placed into the cup through a hole at the top. The applicable subheading for item #962726, assorted plastic cups with straws will be 3924.10.5000, 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 Alice Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
Protest 2704-98-100847; Untimely Application for Further Review; Classification of an "Adventure Pack"; Portable, Soft-sided, Insulated Cooler Bag; Detachable Stadium Seat Cushion; Heading 4202, HTSUSA; Heading 9404, HTSUSA; Heading 3924, HTSUSA; Changes to the 2002 HTSUSA; Insulated Food or Beverage Bags
The tariff classification of plastic bags for food preparations from China.
The tariff classification of a plastic mini-backpack with a plastic water bottle and a plastic sandwich container.
The tariff classification of infants’ wear from Hong Kong, China, or Thailand
The tariff classification of a zippered tote, child’s apron, spatula and bowl from China.
The tariff classification of a plastic cutting board from China.
The tariff classification of plastic and textile articles from China.
The tariff classification of plastic trivet from Pakistan.
The tariff classification of cooler bag and blanket from Hong Kong or China.
The tariff classification of a soft-sided cooler bag from China.
Follow A84355
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.