The tariff classification of a plastic drinking cup with straw from China.

NY J81199 February 26, 2003 CLA-2-39:RR:NC:SP:221 J81199 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Blvd., Suite 1000 Glendale, CA 91203 RE: The tariff classification of a plastic drinking cup with straw from China. Dear Ms. Wang: In your letter dated February 11, 2003, you requested a classification ruling. The submitted sample is identified as Olie Wobble drinking cup. The drinking cup measures approximately 10-1/2 inches high. Pictures of Olie Wobble in space are printed on the outer circumference of the drinking cup. It is made of molded plastic with a screw on/off top that has an opening for a flexible stretchy built-in plastic straw. The top is designed with the Olie Wobble cartoon character holding a space ship. The sample is returned as you requested. The applicable subheading for the Olie Wobble drinking cup will be 3924.10.4000, Harmonized Tariff Schedule of the United States (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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division