The tariff classification of a cup lid from China.
Issued April 28, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.50.0000
Headings: 3923
Product description
The cover measures approximately 4 inches in diameter at the portion where it snaps onto the cup, 5 inches in diameter at its widest point and 4 1/2 inches at its greatest height. It is molded from plastics into a shape which depicts some of the primary features of a portion of the theme park. The shape incorporates a tubular opening for a drinking straw. You request classification in subheading 9503.90.0045, HTS, which provides for other toys...other toys and models.
CBP rationale
The applicable subheading for the decorative lid will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics.
Full text
NY C86949 April 28, 1998 CLA-2-39:RR:NC:SP:221 C86949 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Edward N. Jordan Expeditors International of Washington, Inc. 601 North Nash Street El Segundo, CA 90245 RE: The tariff classification of a cup lid from China. Dear Mr. Jordan: In your letter dated April 17, 1998, on behalf of Strottman International, Inc., you requested a tariff classification ruling. The sample submitted with your letter is a lid which will be used as a promotional decorative cover for beverages sold at the Disney theme parks. The cover measures approximately 4 inches in diameter at the portion where it snaps onto the cup, 5 inches in diameter at its widest point and 4 1/2 inches at its greatest height. It is molded from plastics into a shape which depicts some of the primary features of a portion of the theme park. The shape incorporates a tubular opening for a drinking straw. You request classification in subheading 9503.90.0045, HTS, which provides for other toys...other toys and models. You state that the product "is not intended as a lid, but as a promotional/souvenir item." However, the product is not designed to be a toy that amuses. Though it is a souvenir of a visit to the Disney theme parks, it is a fully functional beverage cup lid. The applicable subheading for the decorative lid will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem. Importations of these products might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service. 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 Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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