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The tariff classification of a plastic double compartment drinking tumbler from China
Issued July 6, 2017 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N287082 (July 6, 2017)
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The submitted illustration depicts an item that is identified as a Split Cup. This item is a clear plastic disposable drinking tumbler that has a split in the center to form two separate compartments, thereby enabling two individuals to drink from the same tumbler, either by filling each of the two sides with a different beverage or dividing one beverage into two portions. The tumbler is imported with one clear plastic lid per tumbler. Each lid has two apertures, one on each side, to respectively accommodate two straws (not included in the importation). The tumblers and lids will be packed separately but always imported in equal quantities and sold to restaurants. The tumbler measures approximately 3¾” in diameter across the top, 2¾” in diameter across the bottom and 6½” in height. The separation between the two compartments of the tumbler measures approximately ½”.
CBP rationale
The applicable subheading for the Split Cup with lids 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
N287082 July 6, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Donna Younts Gecko Logos, Inc. 115 Haley Farm Drive Canton, Ga 30115 RE: The tariff classification of a plastic double compartment drinking tumbler from China Dear Ms. Younts: In your letter dated June 7, 2017, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Split Cup. This item is a clear plastic disposable drinking tumbler that has a split in the center to form two separate compartments, thereby enabling two individuals to drink from the same tumbler, either by filling each of the two sides with a different beverage or dividing one beverage into two portions. The tumbler is imported with one clear plastic lid per tumbler. Each lid has two apertures, one on each side, to respectively accommodate two straws (not included in the importation). The tumblers and lids will be packed separately but always imported in equal quantities and sold to restaurants. The tumbler measures approximately 3¾” in diameter across the top, 2¾” in diameter across the bottom and 6½” in height. The separation between the two compartments of the tumbler measures approximately ½”. The applicable subheading for the Split Cup with lids 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
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