The tariff classification of plastic straws and a plastic straw holder with straws from China.

NY F82150 February 2, 2000 CLA-2-39:RR:NC:SP:222 F82150 CATEGORY: Classification TARIFF NO.: 3917.32.6050; 3924.10.5000 Ms. Lorianne Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of plastic straws and a plastic straw holder with straws from China. Dear Ms. Aldinger: In your letter dated January 13, 2000, you requested a classification ruling. You have submitted two samples. The first sample is identified as item #993082, a pack of 75 drinking straws that are made of plastic. The second sample is identified as item #993089. It is a plastic container designed to hold plastic drinking straws. The plastic drinking straws are included. The plastic straws are composed of 100 percent polystyrene. The straw holder is composed of 60 percent polystyrene, 30 percent polypropylene and 10 percent iron. This item is considered a set for tariff purposes. The plastic straw holder imparts the essential character to the set. The applicable subheading for the pack of plastic drinking straws will be 3917.32.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses…not reinforced or otherwise combined with other materials, without fittings, other. The rate of duty will be 3.1 percent. The applicable subheading for the plastic straw holder with plastic straws will be 3924.10.5000, HTS, which provides for tableware, kitchenware other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division