The tariff classification of plastic tumblers from China
Issued November 6, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The submitted samples are identified as a Resin Tumbler, style Candice and a Resin Tumbler, style Misha Latte. Both of these tumblers are made of plastic material. The Candice tumbler measures 4-1/4 inches in height, with a diameter of 3-1/8 inches at the top and a diameter of 2-1/8 inches at the bottom. The Misha Latte tumbler measures 4-1/2 inches in height, with a diameter of 2-7/8 inches at both the top and the bottom. You have stated that each of these tumblers will be part of a bathroom accessory collection, but will each be imported and sold individually and not as a set of accessories. Although they are described as bathroom accessories, it is the opinion of this office that these items are of a class or kind of merchandise that is principally used as tableware.
CBP rationale
The applicable subheading for the Resin Tumbler, style Candice and the Resin Tumbler, style Misha Latte will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.
Full text
N041520 November 6, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Janine Johnson Marlowe & Co., Inc. P.O. Box 90459 Los Angeles, CA 90009 RE: The tariff classification of plastic tumblers from China Dear Ms. Johnson: In your letter dated October 2, 2008, on behalf of Veratex, Inc., you requested a tariff classification ruling. The submitted samples are identified as a Resin Tumbler, style Candice and a Resin Tumbler, style Misha Latte. Both of these tumblers are made of plastic material. The Candice tumbler measures 4-1/4 inches in height, with a diameter of 3-1/8 inches at the top and a diameter of 2-1/8 inches at the bottom. The Misha Latte tumbler measures 4-1/2 inches in height, with a diameter of 2-7/8 inches at both the top and the bottom. You have stated that each of these tumblers will be part of a bathroom accessory collection, but will each be imported and sold individually and not as a set of accessories. Although they are described as bathroom accessories, it is the opinion of this office that these items are of a class or kind of merchandise that is principally used as tableware. The applicable subheading for the Resin Tumbler, style Candice and the Resin Tumbler, style Misha Latte will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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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