The tariff classification of small plastic mugs from China.
Issued October 18, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The submitted sample is a small plastic mug with the “A&W Root Beer” logo printed on one side. The mug measures approximately 1-3/4 inches high by approximately 1-1/4 inches in diameter. The mug has no utilitarian use. In our opinion this article is of a type principally used as a decoration.
CBP rationale
The applicable subheading for the plastic mug will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles.
Full text
NY G82418 October 18, 2000 CLA-2-39:RR:NC:SP:222 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Tracey Staffeldt Lynx International, Inc. 24760 South Main Street Carson, CA 90745 RE: The tariff classification of small plastic mugs from China. Dear Ms. Staffeldt: In your letter dated September 18, 2000, on behalf of your client Play by Play Toys & Novelties, Inc., you requested a tariff classification ruling. The submitted sample is a small plastic mug with the “A&W Root Beer” logo printed on one side. The mug measures approximately 1-3/4 inches high by approximately 1-1/4 inches in diameter. The mug has no utilitarian use. In our opinion this article is of a type principally used as a decoration. The applicable subheading for the plastic mug will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a rectangular plastic patch from China.
The tariff classification of a plastic solar power hanging ornament from China
The tariff classification of plastic ornamental cardholders from China
The tariff classification of plastic imitation gemstones and ornaments from China
The tariff classification of Juice drinks from Poland
The tariff classification of a plastic decorative glitter bunny from China
The tariff classification of various lighted characters from China
The tariff classification of decorative garden articles from China
The tariff classification of plastic decorative animal figures from China
The tariff classification of a plastic decorative heart, owl and bear from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →