N299729 N2 Ruling Active

The tariff classification of a plastic drinkware tumbler with lid from China.

Issued August 28, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

You submitted a photograph and detailed description of an item identified as a “12.5-oz Double Wall Tumbler,” style KT002T. This item is drinkware that is cylindrical in shape with a flat bottom. It has a double wall construction and is made of methyl methacrylate-styrene (MS). The item measures approximately 5.5” in height, 3.5” in diameter at the top and 3” in diameter at the bottom. It has a twist-on lid made of homopolymer polypropylene (HOMO PP) with a straw aperture in the center. The straw measures approximately 7” long and is made of polyethylene (PE). The lid and straw are pink in color and the outside wall of the tumbler is clear. The inner wall that holds the liquid is translucent pink. The clear outer wall is decorated with stylized illustrations and current phrases.

CBP rationale

The applicable subheading for the “12.5-oz Double Wall Tumbler,” style KT002T 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

N299729 August 28, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840 RE: The tariff classification of a plastic drinkware tumbler with lid from China. Dear Ms. Lagay Kay: In your letter dated August 3, 2018, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item identified as a “12.5-oz Double Wall Tumbler,” style KT002T. This item is drinkware that is cylindrical in shape with a flat bottom. It has a double wall construction and is made of methyl methacrylate-styrene (MS). The item measures approximately 5.5” in height, 3.5” in diameter at the top and 3” in diameter at the bottom. It has a twist-on lid made of homopolymer polypropylene (HOMO PP) with a straw aperture in the center. The straw measures approximately 7” long and is made of polyethylene (PE). The lid and straw are pink in color and the outside wall of the tumbler is clear. The inner wall that holds the liquid is translucent pink. The clear outer wall is decorated with stylized illustrations and current phrases. The applicable subheading for the “12.5-oz Double Wall Tumbler,” style KT002T 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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