The tariff classification of a plastic tumbler from China

N275540 June 2, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Rd Suite 1 Rockaway, NJ 07866 RE: The tariff classification of a plastic tumbler from China Dear Ms. O’Brien: In your letter dated April 29, 2016, you requested a tariff classification ruling. The submitted samples are identified as a tumbler, item number 861498 and an AstroTurf coaster, item number 405263. The tumbler is made of plastic and is orange in color. It has the black eyes nose and mouth of a jack-o’-lantern face printed on one side. It measures approximately 41/8” in height with a 3” diameter across the top and a 2¼” diameter across the base. You have suggested that it is correctly classified in subheading 3924.10.4000 and we agree. As you requested, the sample will be returned to you. The applicable subheading for item number 861498 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 https://hts.usitc.gov/current. Your inquiry does not provide enough information to determine the classification of the AstroTurf coaster, item number 405263.  You have requested classification under 4601.99.90 for this item.  However, this classification is not appropriate, since the strips are less than 5mm in apparent width and are therefore not plaiting materials.  In addition, the coaster is described as having a base of felt to which is sewn the plastic turf in parallel strands, which does not appear to be the case.  Your request for a classification ruling should include a detailed description of the construction of this product, from the construction of the base fabric to how the artificial grass is attached to the base fabric.  For example, is the pile created as the base fabric was being created, or by tufts added in a separate operation to an already-existing base fabric, or by some other means.   When this information is available, you may wish to consider resubmission of your request.  We are returning any related, exhibits, etc.  The sample is being retained in this office pending resubmission of your request.  If you decide to resubmit your request, please include all of the material that we have returned to you (including this letter) and mail your request to Director, National Commodity Specialist Division, Regulations and Rulings, Office of International Trade, 1100 Raymond Boulevard, Newark, New Jersey 07102, attn: Binding Ruling Request. [Please note new address.] 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division