The tariff classification of a plastic tumbler/mixer and a plastic egg cup with a plastic spoon from China

N247851 November 25, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Chad S. Magoon-Drake A.N. Deringer, Inc. 173 West Service Rd Champlain, NY 12919 RE: The tariff classification of a plastic tumbler/mixer and a plastic egg cup with a plastic spoon from China Dear Mr. Magoon-Drake: In your letter dated November 7, 2013, on behalf of MSC International, Inc., you requested a tariff classification ruling. The two submitted samples, which will be returned to you as requested, are identified as follows: Item 43506 – Moo Moo Milk Mix. This item is comprised of a clear plastic drinking tumbler with a white plastic lid. Included is a molded plastic straw that is inserted through the top of a small plastic ornament of a cow’s head with a raised pink nose and black eyes on the front. A plastic spindle-like component projects through the bottom of the ornament. The spindle is inserted through an aperture in the middle of the lid of the tumbler so that, when in place, the spindle projects down into the tumbler while the ornament sits on top of the lid of the tumbler with the straw extending upward from the ornament. This item is designed to be filled with milk (not included). A flavoring (also not included) is then added to the milk and when the straw is pumped downward, the internal spindle mixes the milk and the flavoring. The tumbler with lid stands approximately 4½” in height. Including the straw and ornament, the entire item stands approximately 7¾” in height. The diameter of the tumbler at the top is approximately 2¾” and the diameter of the tumbler at the bottom is approximately 2”. Item 43776 – Moo Moo Egg Cup & Spoon. This item consists of a plastic egg cup in the shape of a cow’s head with a raised pink nose and black eyes on the front. Included with the egg cup is a plastic spoon. The cup is designed to hold an egg (not included) and the spoon is designed to be used to eat the egg while the egg sits in the cup. The diameter of the cup at the top is approximately 2” and the diameter of the cup at the bottom is approximately 1¼”. The height of the cup is approximately 1½”. The applicable subheading for Item 43506 and Item 43776 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware…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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division