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The tariff classification of plastic beverage mugs from China.
Issued October 22, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A87873 (October 22, 1996)
Tariff classification
HTS codes: 3924.10.5000
Headings: 3924
Product description
You have submitted three samples of plastic mugs identified as "Time Mugs". All of the samples are identical except that two of the mugs are colored black and other one is red. The mugs are approximately 5 inches in height. These mugs are have the lettering "IBM A Time Honored Tradition". In the lower portion of the mug's circled handled, is a digital, battery operated time piece that snaps in place. The time piece displays the actual time. There are two buttons on one side of the time piece used to set the hour and minutes. The time piece measures approximately 1-1/4 inches in diameter. We consider the mugs with a hooked time piece a composite good. The essential character of which is imparted by the mug.
CBP rationale
The applicable subheading for the "Time Mugs", will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles.
Full text
NY A87873 October 22, 1996 CLA-2-39:RR:NC:2:222 A87873 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Mr. Jay Cogswell Eye Catchers, LLC 1288 E. Eureka Ct. Highlands Ranch, CO 80126 RE: The tariff classification of plastic beverage mugs from China. Dear Mr. Cogswell: In your letter dated September 19, 1996, you requested a tariff classification ruling. You have submitted three samples of plastic mugs identified as "Time Mugs". All of the samples are identical except that two of the mugs are colored black and other one is red. The mugs are approximately 5 inches in height. These mugs are have the lettering "IBM A Time Honored Tradition". In the lower portion of the mug's circled handled, is a digital, battery operated time piece that snaps in place. The time piece displays the actual time. There are two buttons on one side of the time piece used to set the hour and minutes. The time piece measures approximately 1-1/4 inches in diameter. We consider the mugs with a hooked time piece a composite good. The essential character of which is imparted by the mug. The applicable subheading for the "Time Mugs", 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
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