N171626 N1 Ruling Active

The tariff classification of plastic drink holders from Taiwan.

Issued July 19, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The “Vehicle Drink Holders” (Item #69830) are composed of molded polypropylene plastic. They are packaged two to a retail bag and will be sold to individual consumers via the mail catalog industry. The drink holders are designed to hold boxes, cans or bottles with a 2 ¼ inch bottom. The protruding hook of the drink holder allows the holder to be secured in a vehicle, but also in various other places, such as a baby carriage or cart. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the plastic drink holders will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N171626 July 19, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of plastic drink holders from Taiwan. Dear Ms. Pendris: In your letter dated June 16, 2011, you requested a tariff classification ruling. A sample was provided with your letter. The “Vehicle Drink Holders” (Item #69830) are composed of molded polypropylene plastic. They are packaged two to a retail bag and will be sold to individual consumers via the mail catalog industry. The drink holders are designed to hold boxes, cans or bottles with a 2 ¼ inch bottom. The protruding hook of the drink holder allows the holder to be secured in a vehicle, but also in various other places, such as a baby carriage or cart. As you requested, the sample will be returned. The applicable subheading for the plastic drink holders will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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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