L82219 L8 Ruling Active

The tariff classification of a plastic beverage shot glass from China.

Issued February 4, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as a Tiki Lounge Bead Chain with a Shot Glass, item number 311648. The shot glass is made of plastic and is designed with a small hole on one side near the top. A plastic bead chain is strung through the hole so that the shot glass can be worn around the individual’s neck for easy access. The shot glass is decorated with illustrations of five different drink glasses in a variety of colors painted thereon. The sample is returned as you requested.

CBP rationale

The applicable subheading for item number 311648, the plastic shot glass on a chain, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other.

Full text

NY L82219 February 4, 2005 CLA-2-39:RR:NC:SP:221 L82219 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Joanne Harmon CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic beverage shot glass from China. Dear Ms. Harmon: In your letter dated January 11, 2005, you requested a classification ruling. The submitted sample is identified as a Tiki Lounge Bead Chain with a Shot Glass, item number 311648. The shot glass is made of plastic and is designed with a small hole on one side near the top. A plastic bead chain is strung through the hole so that the shot glass can be worn around the individual’s neck for easy access. The shot glass is decorated with illustrations of five different drink glasses in a variety of colors painted thereon. The sample is returned as you requested. The applicable subheading for item number 311648, the plastic shot glass on a chain, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household 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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