The tariff classification of plastic children’s lidded training drinking vessels from China

N280793 November 18, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Mark Hamilton C.H. Robinson St. Louis Global Forwarding 4659 World Parkway Circle St. Louis, MO 63134 RE: The tariff classification of plastic children’s lidded training drinking vessels from China Dear Mr. Hamilton: In your letter dated October 21, 2016, on behalf of Handi-Craft Company, you requested a tariff classification ruling. The five submitted samples are identified as training cups that are designed to train young children to drink from vessels other than a bottle. These items are different types of plastic lidded drinking tumblers. The samples are further identified as follows: Style No. TC61001 – Soft Spout Transition Cup. This tumbler is designed for children ages 6 months and up, is made of polypropylene (PP) plastic material and has a volume capacity of 6 ounces. It has a double screw-on lid, the top lid of which is attached to the bottom lid by hinges on one side. When the top lid is lifted into the open position, a soft drinking spout that is made of silicone plastic material is revealed on the top surface of the bottom lid. This tumbler has two handles, one on either side of the item. The logo “Dr Brown’s” is printed on the front of the tumbler and volume measurements in both “oz” and “ml” is printed on the back. The item measures approximately 2¾” in diameter at the widest point, 3½” in height without the lid and 4¾” in height with the lid. Style TC91004 – Soft Spout Toddler Cup. This tumbler is designed for children ages nine months and up, is made of PP and has a volume capacity of 9 ounces. It has a double screw-on lid, the top lid of which is attached to the bottom lid by hinges on one side. When the top lid is lifted into the open position, a soft drinking spout that is made of silicone plastic material is revealed on the top surface of the bottom lid. The logo “Dr Brown’s” is printed on the front of the tumbler and a cartoon image of an alien with three eyes is printed on the back. The item measures approximately 2¾” in diameter at the widest point, 4¼” in height without the lid and 5½” in height with the lid. Style TC01007 – Hard Spout Insulated Cup. This plastic tumbler is designed for children ages 12 months and up and has a volume capacity of 10 ounces. It has a screw-on lid with a hard plastic drinking spout under which is attached a soft silicone valve on the underside of the lid. This tumbler is double walled and printed on the front are the logo “Dr Brown’s” as well as a cartoon image of a dinosaur on a surfboard. The item measures approximately 2¾” in diameter at the widest point, 6¼” in height without the lid and 7” in height with the lid. Style TC01014 – Spoutless Insulated Cup. This tumbler is designed for children ages 12 months and up, is made of PP and has a volume capacity of 10 ounces. It has a screw-on lid that does not have a spout but has a small drinking aperture under which is attached a soft silicone valve on the underside of the lid. This tumbler is double walled and printed on the front are the logo “Dr Brown’s” as well as a cartoon image of a robot. The item measures approximately 2¾” in diameter at the widest point, 6¼” in height without the lid and 7” in height with the lid. Style TC01020 – Insulated Straw Sport Cup. This plastic tumbler is designed for children ages 12 months and up and has a volume capacity of 10 ounces. It has a double screw-on lid and when a big button is pressed on the front, the top lid pops open to reveal a soft straw made of silicone extending through the bottom lid. This tumbler is double walled and printed on the front are the logo “Dr Brown’s” and a cartoon image of a pig flying an airplane with a small bird next to it. The item measures approximately 2¾” in diameter at the widest point, 6¼” in height without the lid and 7” in height with the lid. The applicable subheading for Styles TC61001, TC91004, TC01007, TC01014, and TC01020 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. 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, Steven A. Mack Director National Commodity Specialist Division