N269799 N2 Ruling Active

The tariff classification of a disposable plastic drinking tumbler from China

Issued November 5, 2015 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 Squat disposable plastic cup. This item is a drinking tumbler that is made of transparent polypropylene (PP) plastic material and has a capacity of 9 ounces. It is designed to serve beverages to passengers on an aircraft.

CBP rationale

The applicable subheading for the Squat disposable plastic cup 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

N269799 November 5, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Nora Villarreal OEC Logistics 555 Pierce Road Suite 210 Itasca, IL 60143 RE: The tariff classification of a disposable plastic drinking tumbler from China Dear Ms. Villarreal: In your letter dated October 20, 2015, on behalf of National Paper and Plastics Company, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Squat disposable plastic cup. This item is a drinking tumbler that is made of transparent polypropylene (PP) plastic material and has a capacity of 9 ounces. It is designed to serve beverages to passengers on an aircraft. The applicable subheading for the Squat disposable plastic cup 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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