The tariff classification of plastic tumblers from China.
Issued November 13, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000, 9817.95.05
GRI rules applied: GRI 3(a)
Product description
You submitted three styles of lidded plastic tumblers. The samples are further identified as follows: The first sample is identified as the “Skeleton Can” and consists of a tumbler with a screw-on lid and straw. The item is tubular in shape and made of acrylonitrile styrene (AS) plastic. The screw-on lid includes an aperture for the straw and a three dimensional representation of a skull and skeleton hands. The skeleton appears to be popping up out of the lid. The item measures approximately 2.75” in diameter and 9.25” in height, not including the straw. The second sample is identified as the “Sugar Skull Chiller” and consists of a tumbler with a screw-on lid and straw. The item has a tapered shape and is made of acrylonitrile styrene (AS) plastic. The body of the vessel includes a three dimensional representation of a skull that appears to be suspended within the clear plastic outer wall of the tumbler. The skull holds the beverage. The lid is flat and includes a center aperture for the straw. The item measures 2.75” in diameter at the bottom, 3.75” in diameter across the top and 6.25” in height, not including the straw. The third sample is identified as item # 50098595, and consists of a tumbler with a screw-on lid and straw. The item has a slightly tapered shape and is made of acrylonitrile styrene (AS) plastic. The screw-on lid includes an aperture for the straw and a three dimensional representation of Santa’s waist, legs and feet, upside down as if going down the chimney. The exterior of the tumbler is decorated to look like a brick chimney. The item measures approximately 2.50” in diameter at the bottom, 3” in diameter across the top and 9” in height, not including the straw. The “Skeleton Can,” “Sugar Skull Chiller” and item # 50098595, are classifiable in subheading 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Tableware, kitchenware…of plastics: tableware and kitchenware: other.” In addition, the “Skeleton Can” a
CBP rationale
The applicable subheading for the “Skeleton Can,” “Sugar Skull Chiller” and item # 50098595 will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 3924.
Full text
N307369 November 13, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 9817.95.05 Mr. Michael J. Skidmore MJSC Customs Consultant 103 Greenleaf Street Quincy, MA 02169 RE: The tariff classification of plastic tumblers from China. Dear Mr. Skidmore: In your letter dated October16, 2019, you requested a tariff classification ruling on behalf of your client, Cool Gear International, LLC. You submitted three styles of lidded plastic tumblers. The samples are further identified as follows: The first sample is identified as the “Skeleton Can” and consists of a tumbler with a screw-on lid and straw. The item is tubular in shape and made of acrylonitrile styrene (AS) plastic. The screw-on lid includes an aperture for the straw and a three dimensional representation of a skull and skeleton hands. The skeleton appears to be popping up out of the lid. The item measures approximately 2.75” in diameter and 9.25” in height, not including the straw. The second sample is identified as the “Sugar Skull Chiller” and consists of a tumbler with a screw-on lid and straw. The item has a tapered shape and is made of acrylonitrile styrene (AS) plastic. The body of the vessel includes a three dimensional representation of a skull that appears to be suspended within the clear plastic outer wall of the tumbler. The skull holds the beverage. The lid is flat and includes a center aperture for the straw. The item measures 2.75” in diameter at the bottom, 3.75” in diameter across the top and 6.25” in height, not including the straw. The third sample is identified as item # 50098595, and consists of a tumbler with a screw-on lid and straw. The item has a slightly tapered shape and is made of acrylonitrile styrene (AS) plastic. The screw-on lid includes an aperture for the straw and a three dimensional representation of Santa’s waist, legs and feet, upside down as if going down the chimney. The exterior of the tumbler is decorated to look like a brick chimney. The item measures approximately 2.50” in diameter at the bottom, 3” in diameter across the top and 9” in height, not including the straw. The “Skeleton Can,” “Sugar Skull Chiller” and item # 50098595, are classifiable in subheading 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Tableware, kitchenware…of plastics: tableware and kitchenware: other.” In addition, the “Skeleton Can” and the “Sugar Skull Chiller” both incorporate a motif that is associated with Halloween. Item # 50098595, incorporates a motif that is associated with Christmas. Both Halloween and Christmas are recognized holidays. As such, these items also meet the terms of subheading 9817.95.05, as they are utilitarian articles that are in the form of three-dimensional representation of a symbol or motif that is clearly associated with a specific holiday in the United States. U.S. Note 1 to Chapter 98, HTSUS, states: "The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, this item is correctly classified therein. However, both subheading 9817.95.05 and subheading 3924.10.4000 must be reported for statistical purposes with regard to this item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable subheading for the “Skeleton Can,” “Sugar Skull Chiller” and item # 50098595 will be 9817.95.05, HTSUS, which provides for articles classifiable in subheadings 3924.10…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. The rate of duty will be free. 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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