The tariff classification of plastic drinking containers with flexible straws from China

N028953 June 20, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 9817.95.05 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of plastic drinking containers with flexible straws from China Dear Ms. Tsiavos: In your letter dated May 15, 2008 you requested a tariff classification ruling. The submitted samples are identified as Christmas Drinking Cups, item number 7249PDQ. Three different styles were submitted; Santa, Snowman and Penguin. Each of these drinking containers is designed with a screw-on lid. There is a round aperture in the middle of the top surface of each lid, through which a flexible plastic straw is inserted. Each straw has multiple accordion-like ridges throughout the length and each has a plastic cap at the top. The Santa Drinking Cup is in the shape of a three dimensional Santa head, with white beard and red hat. The Snowman Drinking Cup is in the shape of a three dimensional snowman head wearing a black hat. The Penguin Drinking Cup is in the shape of a three dimensional penguin with a yellow beak and yellow feet. All of the drinking containers measure approximately 4 inches in height. All three Drinking Cups are classifiable in subheading 3924.10, which provides for plastic tableware and kitchenware. However, with regard to the applicable rate of duty, the Santa Drinking Cup also meets 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 that is clearly associated with Christmas. The snowman and penguin designs of the Snowman and Penguin Drinking Cups, on the other hand, are not symbols or motifs that are considered to be for sale exclusively in connection with Christmas or any other 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, the Santa Drinking Cup is correctly classified therein. The applicable subheading for the Santa Drinking Cup will be 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles classifiable in subheadings 3924.10…the foregoing meetings 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. The applicable subheading for the Snowman Drinking Cup and the Penguin Drinking Cup will 3924.10.4000, (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division