The tariff classification of a plastic collapsible drinking cup from China.
Issued April 16, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The submitted illustration depicts a plastic drinking cup, made of polypropylene. This is a compact 4 ounce cup that collapses to fit in a purse or carry bag. The cup has a base that extends beyond the sides of the cup itself and a removable cover that fits over the mouth of the cup. When the cover is in place over the mouth of the cup, and the cup collapses, the cover fits over an inner ridge located on the base, so that all that is visible is the cover and the base. In this state, the cup is not visible at all.
CBP rationale
The applicable subheading for the plastic collapsible drinking cup 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
N008647 April 16, 2007 CLA-2-39:RR:N2:222 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Jane Jewett Talus Corporation 470 Riverside Street Portland, ME 04103 RE: The tariff classification of a plastic collapsible drinking cup from China. Dear Ms. Jewett: In your letter dated March 19, 2007, you requested a tariff classification ruling. The submitted illustration depicts a plastic drinking cup, made of polypropylene. This is a compact 4 ounce cup that collapses to fit in a purse or carry bag. The cup has a base that extends beyond the sides of the cup itself and a removable cover that fits over the mouth of the cup. When the cover is in place over the mouth of the cup, and the cup collapses, the cover fits over an inner ridge located on the base, so that all that is visible is the cover and the base. In this state, the cup is not visible at all. The applicable subheading for the plastic collapsible drinking cup 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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