The tariff classification of a plastic cup, shoes and a thermometer from the United Kingdom.
Issued November 24, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.59.1561, 9025.19.8080, 3924.10.2000
Product description
The first sample is the “Steadycup,” which is a plastic cup with a handle. The cup is constructed so that it is not easily overturned, making it suitable for use by young children. The second sample is a pair of baby shoes composed of leather. These shoes will not cover the ankle. The third sample is a thermometer to measure room temperature. As you requested, the samples will be returned.
CBP rationale
The applicable subheading for the plastic cup will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: table and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The applicable subheading for the baby shoes will be 6403.59.1561, HTS, which provides for footwear with uppers and outer soles predominately of leather, which is not "sports footwear," which does not cover the ankle and in which the upper is sewn to the outer sole by means of turned construction. The applicable subheading for the thermometer will be 9025.19.8080, HTS, which provides for thermometers, not combined with other instruments; not liquid-filled; not clinical.
Full text
NY K80324 November 24, 2003 CLA-2-39:RR:NC:SP:221 K80324 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 6403.59.1561; 9025.19.8080 Mr. Mark Stephens Trendykid LLC P.O. Box 9966 Washington, D.C. 20016 RE: The tariff classification of a plastic cup, shoes and a thermometer from the United Kingdom. Dear Mr. Stephens: In your letter dated October 21, 2003, you requested a tariff classification ruling. Three samples were provided with your letter. The first sample is the “Steadycup,” which is a plastic cup with a handle. The cup is constructed so that it is not easily overturned, making it suitable for use by young children. The second sample is a pair of baby shoes composed of leather. These shoes will not cover the ankle. The third sample is a thermometer to measure room temperature. As you requested, the samples will be returned. The applicable subheading for the plastic cup will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: table and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the baby shoes will be 6403.59.1561, HTS, which provides for footwear with uppers and outer soles predominately of leather, which is not "sports footwear," which does not cover the ankle and in which the upper is sewn to the outer sole by means of turned construction. The rate of duty will be 2.5% ad valorem. The applicable subheading for the thermometer will be 9025.19.8080, HTS, which provides for thermometers, not combined with other instruments; not liquid-filled; not clinical. The rate of duty will be 1.8 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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