N241153 N2 Ruling Active

The tariff classification of a plastic drinkware tumbler with a lid and a straw from China

Issued May 22, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as a Sizzle 16-oz. Tumbler with Straw, item SM-6728. This item is drinkware that is cylindrical in shape with a flat bottom. It is made of transparent red acrylonitrile styrene (AS) plastic material and has a single-wall construction. It has a twist-on lid that has an aperture in the middle through which an included matching straw is inserted. It measures approximately 5¾” in height, not including the straw, 3¾” in diameter at the top and 2½” in diameter at the bottom.

CBP rationale

The applicable subheading for SM-6728 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

N241153 May 22, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Pei Lien Chang Bullet Line, LLC 6301 East 10th Avenue Hialeah, FL 33013 RE: The tariff classification of a plastic drinkware tumbler with a lid and a straw from China Dear Mr. Chang: In your letter dated April 16, 2013, you requested a tariff classification ruling. The submitted sample is identified as a Sizzle 16-oz. Tumbler with Straw, item SM-6728. This item is drinkware that is cylindrical in shape with a flat bottom. It is made of transparent red acrylonitrile styrene (AS) plastic material and has a single-wall construction. It has a twist-on lid that has an aperture in the middle through which an included matching straw is inserted. It measures approximately 5¾” in height, not including the straw, 3¾” in diameter at the top and 2½” in diameter at the bottom. The applicable subheading for SM-6728 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, Thomas J. Russo Director National Commodity Specialist Division

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