The tariff classification of plastic cups from China.
Issued January 6, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The cups (Liss Item #935238) are composed of plastic. These cups are described as decorative, and because of the decorative lip, are not suitable for drinking. However, as verified in a phone conversation, these cups will be used to serve items such as nuts or candy. As you requested, the samples will be returned.
CBP rationale
The applicable subheading for the plastic cups will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, kitchenware and other household articles of plastics.
Full text
NY K82048 January 6, 2004 CLA-2-39:RR:NC:SP:221 K82048 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Mary Butterline Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of plastic cups from China. Dear Ms. Butterline: In your letter dated December 11, 2003, you requested a tariff classification ruling. Samples were provided with your letter. The cups (Liss Item #935238) are composed of plastic. These cups are described as decorative, and because of the decorative lip, are not suitable for drinking. However, as verified in a phone conversation, these cups will be used to serve items such as nuts or candy. As you requested, the samples will be returned. The applicable subheading for the plastic cups will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, kitchenware and other household articles of plastics.: tableware and kitchenware: other. The rate of duty will be 3.4%. 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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