The tariff classification of a plastic wine goblet from China.

NY L83354 March 23, 2005 CLA-2-39:RR:NC:SP:221 L83354 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Mary Jo Newman JMC Marketing Solutions 5402 Parkdale Drive, Suite 160 Minneapolis, MN 55416 RE: The tariff classification of a plastic wine goblet from China. Dear Ms. Newman: In your letter dated March 8, 2005, you requested a tariff classification ruling. A picture was provided with your letter. The goblet is composed of plastic and has a stem base. The applicable subheading for the plastic wine goblet 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 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