N304347 N3 Ruling Active

The tariff classification of a “CrunchCup” from China.

Issued June 4, 2019 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 “CrunchCup,” which consists of a two chambered plastic vessel used to consume cold cereal and milk without the use of a bowl and a spoon. The article is composed of two chambers, one inside of the other, which keep the milk and cereal separate until they are consumed. The cereal is placed in the inner chamber while the milk is poured into the outer chamber. The user is able to eat the cereal and drink the milk simultaneously through an aperture in the screw on lid.

CBP rationale

The applicable subheading for the “CrunchCup” 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

N304347 June 4, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Kevin Meyer The CrunchCup 9410 Owensmouth Ave. Chatsworth, CA 91311 RE: The tariff classification of a “CrunchCup” from China. Dear Mr. Meyer: In your letter dated May 14, 2019, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item identified as a “CrunchCup,” which consists of a two chambered plastic vessel used to consume cold cereal and milk without the use of a bowl and a spoon. The article is composed of two chambers, one inside of the other, which keep the milk and cereal separate until they are consumed. The cereal is placed in the inner chamber while the milk is poured into the outer chamber. The user is able to eat the cereal and drink the milk simultaneously through an aperture in the screw on lid. The applicable subheading for the “CrunchCup” 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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