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The tariff classification of collectible cups from China
Issued June 26, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N065637 (June 26, 2009)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The product is a collectible plastic cup with square sides. The cup measures approximately 1 inch square by 1 ½ inches high and is imprinted on the front with an NFL team logo. The cups are available with logos from all 32 teams. Because of their small size and square shape, the cups are not suitable for use as drinking cups. They are intended to be collected and displayed. After importation the cups will be packaged into individual capsules and dispensed from vending machines.
CBP rationale
The applicable subheading for the collectible cups will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles.
Full text
N065637 June 26, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Lea Ford John S. Connor Inc. 799 Cromwell Park Drive Glen Burnie, MD 21061 RE: The tariff classification of collectible cups from China Dear Ms. Ford: In your letter dated June 18, 2009, on behalf of A&A Global Industries, Inc., you requested a tariff classification ruling. The sample submitted with your request is identified as an NFL team cup with frosted logo. The product is a collectible plastic cup with square sides. The cup measures approximately 1 inch square by 1 ½ inches high and is imprinted on the front with an NFL team logo. The cups are available with logos from all 32 teams. Because of their small size and square shape, the cups are not suitable for use as drinking cups. They are intended to be collected and displayed. After importation the cups will be packaged into individual capsules and dispensed from vending machines. The applicable subheading for the collectible cups will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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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