The tariff classification of a plastic cup holder and plastic cup coaster from China.
Issued May 11, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The submitted samples are identified as the Turn It Up Cup holder and the beverage cup coaster. No style numbers were indicated for these products. The cup holder is molded from polyethylene material as one piece and folded along hinge lines built into the molded shape. The cup holder is open at the bottom and is designed to form a holder with built-in handle for Styrofoam or other types of plastic beverage cups. The sides of the plastic cup holder can be printed with personalized color/logo variations. The beverage cup coaster is molded from polyvinyl chloride material and it will be printed with multiple color/logo variations on the top.
CBP rationale
The applicable subheading for the Turn It Up Cup holder and the beverage cup coasters 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 L84594 May 11, 2005 CLA-2-39:RR:NC:SP:221 L84594 CATEGORY: Classification TARIFF NO. 3924.10.4000 Mr. Andrew Blight 311 Industries Inc. 311 Garfield Avenue Endicott, NY 13760 RE: The tariff classification of a plastic cup holder and plastic cup coaster from China. Dear Mr. Blight: In your letter dated April 25, 2005, you requested a classification ruling. The submitted samples are identified as the Turn It Up Cup holder and the beverage cup coaster. No style numbers were indicated for these products. The cup holder is molded from polyethylene material as one piece and folded along hinge lines built into the molded shape. The cup holder is open at the bottom and is designed to form a holder with built-in handle for Styrofoam or other types of plastic beverage cups. The sides of the plastic cup holder can be printed with personalized color/logo variations. The beverage cup coaster is molded from polyvinyl chloride material and it will be printed with multiple color/logo variations on the top. The applicable subheading for the Turn It Up Cup holder and the beverage cup coasters 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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