The tariff classification of a plastic flask and two plastic shot glasses in a case from China
Issued April 5, 2010 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 Book of Holy Hammered, Item 94013. It consists of a plastic flask and two plastic shot glasses that are situated in a case. The front and back covers of the case are made of paperboard and are designed to resemble a book. However there are no pages inside. When the front cover of the case is opened by turning from right to left, in the manner of opening a real book, the interior is actually a plastic case that has two depressions into which are fitted the two shot glasses, respectively, and another depression into which is fitted the flask. The plastic sides of the case are gold in color and are visible when the case is closed, resembling the gold edges of pages. Printed on the external surface area of the front cover of the case are the words “The Book of Holy Hammered” and the depiction of a cross. Printed on the front surface of the flask are the words “Father Horton Hammered” and the depiction of a cross in between two wings. Printed on one side of each shot glass is the depiction of a cross. The entire case measures approximately 7¾” x 5” x 1½”. The flask measures approximately 5¾” x 1” x 3¾”. The open mouth of each shot glass measures 1½” in diameter and each stands a little over 1” in height.
CBP rationale
The applicable subheading for Item 94013 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
N096991 April 5, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a plastic flask and two plastic shot glasses in a case from China Dear Ms. Tsiavos: In your letter dated March 3, 2010, you requested a tariff classification ruling. The submitted sample is identified as The Book of Holy Hammered, Item 94013. It consists of a plastic flask and two plastic shot glasses that are situated in a case. The front and back covers of the case are made of paperboard and are designed to resemble a book. However there are no pages inside. When the front cover of the case is opened by turning from right to left, in the manner of opening a real book, the interior is actually a plastic case that has two depressions into which are fitted the two shot glasses, respectively, and another depression into which is fitted the flask. The plastic sides of the case are gold in color and are visible when the case is closed, resembling the gold edges of pages. Printed on the external surface area of the front cover of the case are the words “The Book of Holy Hammered” and the depiction of a cross. Printed on the front surface of the flask are the words “Father Horton Hammered” and the depiction of a cross in between two wings. Printed on one side of each shot glass is the depiction of a cross. The entire case measures approximately 7¾” x 5” x 1½”. The flask measures approximately 5¾” x 1” x 3¾”. The open mouth of each shot glass measures 1½” in diameter and each stands a little over 1” in height. The applicable subheading for Item 94013 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 duty rate 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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