L89852 L8 Ruling Active

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

Issued February 7, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as the Bride-to-Be Shot Glass with Lanyard, item number 0304. The shot glass is made of plastic and is designed with a small hole on one side near the top. A lanyard made of terylene polyester is strung through the hole so that the shot glass can be worn around the individual’s neck for personal use. The words “Hey, I’m Tying The Knot…So Buy Me A Shot!” are printed on the shot glass.

CBP rationale

The applicable subheading for item number 0304, the Bride-To-Be plastic shot glass, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other.

Full text

NY L89852 February 7, 2006 CLA-2-39:RR:NC:SP:221 L89852 CATEGORY: Classification TARIFF NO. 3924.10.4000 Mr. Ron Levy Kintetsu World Express (U.S.A.), Inc. Corporate Compliance Department Customs Brokerage 18450 S. Wilmington Avenue Rancho Dominguez, CA 90220 RE: The tariff classification of a plastic beverage shot glass from China. Dear Mr. Levy: In your letter dated January 6, 2006, on behalf of Noteworthy, a Division of Papermates, Inc., you requested a classification ruling. The submitted sample is identified as the Bride-to-Be Shot Glass with Lanyard, item number 0304. The shot glass is made of plastic and is designed with a small hole on one side near the top. A lanyard made of terylene polyester is strung through the hole so that the shot glass can be worn around the individual’s neck for personal use. The words “Hey, I’m Tying The Knot…So Buy Me A Shot!” are printed on the shot glass. The applicable subheading for item number 0304, the Bride-To-Be plastic shot glass, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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