The tariff classification of a plastic goblet from China
Issued August 13, 2014 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 Skull Goblet, Style No. 18898. This item is comprised of polypropylene (PP) plastic material and polystyrene (PS) plastic material. It is constructed of a black holder with a long stem, the bottom of which is attached to the base of the item. The top of the holder is shaped like a skull with cutouts for eyes and nostrils. Affixed within the skull shape of the holder is a red tumbler that is without ornamentation, decoration or relief. The entire goblet measures approximately 7½” in height and the tumbler measures approximately 3¼” in diameter. As you requested, the sample will be returned to you.
CBP rationale
The applicable subheading for Style No. 18898 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
N255432 August 13, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a plastic goblet from China Dear Ms. Benedetto: In your letter dated July 17, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Skull Goblet, Style No. 18898. This item is comprised of polypropylene (PP) plastic material and polystyrene (PS) plastic material. It is constructed of a black holder with a long stem, the bottom of which is attached to the base of the item. The top of the holder is shaped like a skull with cutouts for eyes and nostrils. Affixed within the skull shape of the holder is a red tumbler that is without ornamentation, decoration or relief. The entire goblet measures approximately 7½” in height and the tumbler measures approximately 3¼” in diameter. As you requested, the sample will be returned to you. The applicable subheading for Style No. 18898 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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