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

N251788 April 21, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a plastic drinkware tumbler with a lid and a straw from China Dear Ms. Kessens: In your letter dated March 18, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Santa Tumbler with Straw, SKU# 14104701. This item is drinkware that is comprised of a cylindrical internal tumbler that is made of clear polystyrene (PS) plastic material and is housed within an outer barrel shaped container that is made of transparent green polystyrene PS. The inner tumbler and the outer container are crimped together at the top mouth of both with a plastic gasket. The item has a twist-on lid that is made of green transparent PS and has an aperture in the middle through which an included matching straw that is made of green opaque polyethylene (PE) plastic material is inserted. As you requested, the sample will be returned to you. The outer container measures approximately 6¼” in height not including the straw and the inner tumbler measures approximately 6” in height, as the flat bottom of the inner tumbler is raised about a ¼” above the flat bottom of the outer container. The mouth of the item measures approximately 3¼” in diameter and the internal tumbler only varies slightly in diameter from top to bottom. The outer container measures approximately 4¾” in diameter at its widest point in the top half and approximately 4¼” in diameter at its widest point in the bottom half. The top half of the outer container is molded in the shape of a three dimensional human character’s head with two eyes, two eyebrows, a nose, a mouth and a mustache. You have suggested that this item is correctly classified in subheading 3924.10.4000 and we agree. However, you have also suggested that the item is correctly classified in subheading 9817.95.05, which provides for utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States and we disagree with this suggestion. Although you have referenced the visage of the top half of the outer container as Santa, the image merely appears to be an elderly man with a moustache that is not readily identifiable as Santa Claus. The applicable subheading for SKU# 14104701 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division