The tariff classification of rainbow dessert cups from China.
Issued November 29, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
Descriptive literature was enclosed with your letter. Item 12700 is a set of 12 stackable plastic dessert cups, consisting of 3 cups in each of 4 different colors. The cups are used to serve candy, snacks and desserts.
CBP rationale
The applicable subheading for the rainbow dessert cups will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other.
Full text
NY L80656 November 29, 2004 CLA-2-39:RR:NC:SP:221 L80656 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of rainbow dessert cups from China. Dear Ms. Marcoux: In your letter dated October 25, 2004, you requested a tariff classification ruling. Descriptive literature was enclosed with your letter. Item 12700 is a set of 12 stackable plastic dessert cups, consisting of 3 cups in each of 4 different colors. The cups are used to serve candy, snacks and desserts. The applicable subheading for the rainbow dessert cups will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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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