B87578 B8 Ruling Active

The tariff classification of a light up plastic mug and light up plastic stein from China.

Issued July 29, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.5000

Headings: 3924

Product description

With your ruling request you have submitted two samples, item number 615830, a St. Pat's Light Up Mug and item number 615832, a St. Pat's Light Up Stein. Both are green in color and are composed chiefly of molded plastic. Each item also contains metal screws and electronic parts consisting of an LED and battery.

CBP rationale

The applicable subheading for both the plastic mug and stein will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles.

Full text

PD B87578 July 29, 1997 CLA-2-39:NEW:TCB II:G19-B87578 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Sally Berghauser The Paper Magic Group, Inc. P. O. Box 977 Scranton, PA 18501 RE: The tariff classification of a light up plastic mug and light up plastic stein from China. Dear Ms. Berghauser: In your letter dated July 7, 1997, you requested a tariff classification ruling. With your ruling request you have submitted two samples, item number 615830, a St. Pat's Light Up Mug and item number 615832, a St. Pat's Light Up Stein. Both are green in color and are composed chiefly of molded plastic. Each item also contains metal screws and electronic parts consisting of an LED and battery. The applicable subheading for both the plastic mug and stein will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics. The duty rate will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Kathleen M. Haage Area Director New York/Newark Area

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