The tariff classification of a plastic beverage pitcher from Japan

N056557 May 1, 2009 CLA-2-39:OT:RR:E:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Patrice Gerber Takeya USA Corp. 214 5th Street Suite 204 Huntington Beach, CA 92648 RE: The tariff classification of a plastic beverage pitcher from Japan Dear Ms. Gerber: In your letter dated April 2, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a beverage pitcher. The actual container is made of acrylic plastic material. The lid has an attached handle on one side and a spout on the other side, all of which appear to be one molded piece that is made of polypropylene (PP) plastic material. There is a twist top closure that is situated in the center of the lid and is also made of PP. The handle is covered with a sleeve made of silicone plastic material and the twist top lid is sealed with an O-ring that is also made of silicone. The pitcher is designed to be used in any household to mix, contain, and serve water, juices, teas or any other type of drink. The applicable subheading for the beverage pitcher 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