N122717 N1 Ruling Active

The tariff classification of a plastic drinking container with a freeze stick from China

Issued October 8, 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 an EZ-Freeze Bunny Flip Top, SKU# 825006. This item is a drinking container that is constructed of pink polypropylene (PP) plastic material. You have stated that this same style will be available in other colors. The item has a twist off round shaped lid, the front part of which is covered with a semi circular shaped cap that is attached by two hinges, one on each side of the cap. The front of the cap is designed with the printed face of a bunny. Two molded protrusions on the top of the cap are shaped like bunny ears. When the ears are manually pushed back, the cap is rotated on its hinges to the back of the lid, thereby allowing a plastic straw to unfold and pop up from an aperture in the center of the lid. When the ears are pushed forward, the cap returns to its place on the front part of the lid, thereby folding the straw back into a concealed position. Attached to the bottom side of the lid is a removable plastic tube that is filled with EZ Freeze, a liquid mixture that maintains the cool temperature of the beverage with which the container will be filled. When not in use, the tube is designed to be removed and stored in the freezer. When in use and the lid is screwed into place on the top of the container, the tube and the straw project downward into the container and run parallel to each other. The container portion of the item measures 5” in height and when the lid is in place, the entire item measures 7½” in height, including the ears on the top of the cap The diameter of the container ranges from 2” at the mouth and at the bottom, to 3” at other points in between. As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for SKU# 825006 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

N122717 October 8, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Brian G. Pearce Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic drinking container with a freeze stick from China Dear Mr. Pearce: In your letter dated September 8, 2010, on behalf of CVS/Caremark, you requested a tariff classification ruling. The submitted sample is identified as an EZ-Freeze Bunny Flip Top, SKU# 825006. This item is a drinking container that is constructed of pink polypropylene (PP) plastic material. You have stated that this same style will be available in other colors. The item has a twist off round shaped lid, the front part of which is covered with a semi circular shaped cap that is attached by two hinges, one on each side of the cap. The front of the cap is designed with the printed face of a bunny. Two molded protrusions on the top of the cap are shaped like bunny ears. When the ears are manually pushed back, the cap is rotated on its hinges to the back of the lid, thereby allowing a plastic straw to unfold and pop up from an aperture in the center of the lid. When the ears are pushed forward, the cap returns to its place on the front part of the lid, thereby folding the straw back into a concealed position. Attached to the bottom side of the lid is a removable plastic tube that is filled with EZ Freeze, a liquid mixture that maintains the cool temperature of the beverage with which the container will be filled. When not in use, the tube is designed to be removed and stored in the freezer. When in use and the lid is screwed into place on the top of the container, the tube and the straw project downward into the container and run parallel to each other. The container portion of the item measures 5” in height and when the lid is in place, the entire item measures 7½” in height, including the ears on the top of the cap The diameter of the container ranges from 2” at the mouth and at the bottom, to 3” at other points in between. As you requested, the sample will be returned to you. The applicable subheading for SKU# 825006 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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