The tariff classification of plastic tumblers from China
Issued September 1, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The three submitted samples are identified in your letter as cups. These items are cylindrical drinking tumblers that are each made of clear acrylic plastic material. Each tumbler is decorated around the external perimeter with a design of red berries and green leaves on green vines. There is a label on the bottom of each tumbler on which the words “Delicate Berries” are printed. The respective labels further identify the samples by volume capacity and item number as follows: Item 95777 – 8 OZ Item 76777 – 14 OZ Item 75777 – 19 OZ The 8 ounce tumbler measures approximately 4” in height with a top diameter of approximately 2½” and a bottom diameter of approximately 1¾”. The 14 ounce tumbler measures approximately 4” in height with a top diameter of approximately 3½” and a bottom diameter of approximately 2¾”. The 19 ounce tumbler measures approximately 6¼” in height with a top diameter of approximately 3½” and a bottom diameter of approximately 2½”. These tumblers are top rack dishwasher safe but are not recommended for microwave use.
CBP rationale
The applicable subheading for item 95777, item 76777 and item 75777 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
N119158 September 1, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Jane L. Taeger Samuel Shapiro & Company, Inc. One Charles Center 100 N. Charles Street Suite 1200 Baltimore, MD 21201 RE: The tariff classification of plastic tumblers from China Dear Ms. Taeger: In your letter dated August 12, 2010, on behalf of Reston Lloyd Ltd., you requested a tariff classification ruling. The three submitted samples are identified in your letter as cups. These items are cylindrical drinking tumblers that are each made of clear acrylic plastic material. Each tumbler is decorated around the external perimeter with a design of red berries and green leaves on green vines. There is a label on the bottom of each tumbler on which the words “Delicate Berries” are printed. The respective labels further identify the samples by volume capacity and item number as follows: Item 95777 – 8 OZ Item 76777 – 14 OZ Item 75777 – 19 OZ The 8 ounce tumbler measures approximately 4” in height with a top diameter of approximately 2½” and a bottom diameter of approximately 1¾”. The 14 ounce tumbler measures approximately 4” in height with a top diameter of approximately 3½” and a bottom diameter of approximately 2¾”. The 19 ounce tumbler measures approximately 6¼” in height with a top diameter of approximately 3½” and a bottom diameter of approximately 2½”. These tumblers are top rack dishwasher safe but are not recommended for microwave use. The applicable subheading for item 95777, item 76777 and item 75777 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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