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The tariff classification of a plastic cup holder from China
Issued September 11, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N072055 (September 11, 2009)
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The submitted sample is identified as a handisleeve cup holder, SKU# 10050903. It is made of plastic that is coated on the outside with a polyurethane (PU) paint that is mixed with a pigment. It is black in color, cylindrical in shape, has a handle on one side and is open on the top and on the bottom. This item is designed to hold a disposable cup of hot coffee to prevent the user from getting burned. On the side of the holder that is opposite the handle, there is a slit that runs from top to bottom. The slit allows the holder to be expanded so that a wider cup can be inserted. Cups are not included with the item. The holder measures approximately 3” in height with a 3¼” diameter on the top and a 2 ¾” diameter on the bottom.
CBP rationale
The applicable subheading for SKU# 10050903 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
N072055 September 11, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019-3863 RE: The tariff classification of a plastic cup holder from China Dear Ms. Davidson: In your letter dated August 7, 2009, you requested a tariff classification ruling. The submitted sample is identified as a handisleeve cup holder, SKU# 10050903. It is made of plastic that is coated on the outside with a polyurethane (PU) paint that is mixed with a pigment. It is black in color, cylindrical in shape, has a handle on one side and is open on the top and on the bottom. This item is designed to hold a disposable cup of hot coffee to prevent the user from getting burned. On the side of the holder that is opposite the handle, there is a slit that runs from top to bottom. The slit allows the holder to be expanded so that a wider cup can be inserted. Cups are not included with the item. The holder measures approximately 3” in height with a 3¼” diameter on the top and a 2 ¾” diameter on the bottom. The applicable subheading for SKU# 10050903 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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