The tariff classification of a plastic champagne flute from China
Issued August 19, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The submitted illustration depicts an item that is identified as a champagne flute, item number 885256. This item is a drinking vessel with a narrow bowl, a narrow stem and a base. It is made of polystyrene (PS) plastic material. Each flute measures approximately 2.4” in diameter, 8.9” in height and weighs 0.2 lbs. The bowl of the flute is clear while the stem and base are gold flecked.
CBP rationale
The applicable subheading for item number 885256 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
N176560 August 19, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Sherri Kreutel Anna’s Linens 3550 Hyland Ave Costa Mesa, CA 92626 RE: The tariff classification of a plastic champagne flute from China Dear Ms. Kreutel: In your letter dated July 25, 2011, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a champagne flute, item number 885256. This item is a drinking vessel with a narrow bowl, a narrow stem and a base. It is made of polystyrene (PS) plastic material. Each flute measures approximately 2.4” in diameter, 8.9” in height and weighs 0.2 lbs. The bowl of the flute is clear while the stem and base are gold flecked. The applicable subheading for item number 885256 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
Ruling history
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