The tariff classification of plastic shot glass molds from China

N030935 July 16, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of plastic shot glass molds from China Dear Ms. Elvi: In your letter dated June 12, 2008 you requested a tariff classification ruling. The submitted sample is identified as XHW Ice Shot Glasses 12CT, Liss Item# 9100119. This item is made of polypropylene (PP) plastic material. It consists of twelve identical molds that are designed for the purpose of making ice shot glasses. The twelve molds are organized in three separate rows, each containing four shot glass molds. Each of the twelve shot glass molds contains a separate piece that fits very loosely into the mouth of the mold and descends halfway down into the mold. The twelve shot glass molds are situated on a serving tray that has twelve depressions or wells, each designed to receive one of the ice shot glasses after they are made. All of these components are packaged together in a box for retail sale. To make ice shot glasses, each mold is filled with water. The separate piece is then inserted into each mold. The water filled molds are then placed in the freezer. The water solidifies between the sides of the molds and the separate pieces, thereby forming twelve thick-walled shot glasses made of ice. The twelve ice shot glasses can then be served on the included tray. As you requested, the sample will be returned to you. The applicable subheading for Liss Item# 9100119 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (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