The tariff classification of plastic drinking vessels from China

N339631 May 6, 2024 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 9817.95.05 Mr. Ken Park Amscan Inc. 1 Celebration Square Woodcliff Lake, NJ 07677 RE:  The tariff classification of plastic drinking vessels from China Dear Mr. Park: In your letter dated April 18, 2024, you requested a tariff classification ruling.  A sample was received along with your request. The merchandise under consideration is identified in your letter as a Red Ornament Cup with straw, item #3903818 and a Clear Ornament Cup with straw, item #3903819. You have indicated that both items will be marketed and sold during the Christmas season. Item #3903818 is a three-dimensional plastic drinking vessel with a straw.  The cylindrical red Christmas ball ornament features a silver plastic finial screw-on cap and a red and white striped drinking straw.  It measures approximately 3.5 inches wide by 7 inches high at its widest points. Item #3903819 is a three-dimensional plastic drinking vessel with a straw.  The cylindrical clear transparent Christmas ball ornament features a silver plastic finial screw-on cap and a red and white striped drinking straw.  It measures approximately 3.5 inches wide by 7 inches high at its widest points. The applicable subheading for the Red Ornament Cup with straw, item #3903818 and the Clear Ornament Cup with straw, item #3903819, will be 3924.10.4000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for  “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.”  The rate of duty will be 3.4 percent ad valorem. The Red Ornament Cup with straw, item #3903818 and the Clear Ornament Cup with straw, item#3903819 incorporates a motif associated with Christmas. Christmas is a recognized holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003). As such, the item also meet the terms of subheading 9817.95.05, as it is a utilitarian article in the form of a three-dimensional representation of a symbol or motif 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 Red Ornament Cup with straw, item #3903818 and the Clear Ornament Cup with straw, item #3903819, 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division