The tariff classification of lidded drinking cups from China.

NY J80032 January 23, 2003 CLA-2-39:RR:NC:SP:221 J80032 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of lidded drinking cups from China. Dear Mr. Stinson: In your letter dated January 6, 2002, you requested a tariff classification ruling. The samples submitted with your request are children’s drinking cups made of plastics. The cups are in the shape of pumpkins. Each cup has a lid with a lift-up drinking spout. The samples are being returned as you requested. The applicable subheading for the novelty lidded cups will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The general 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division