The tariff classification of a plastic ice drink strainer from China, Singapore or Taiwan

N065635 July 17, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Owel Siordia Alfa Industry 1540 Arcade Blvd Sacramento, CA 95815 RE: The tariff classification of a plastic ice drink strainer from China, Singapore or Taiwan Dear Mr. Siordia: In your letter dated June 16, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as an ice keeper. You have stated that the prototype was made of acrylonitrile butadiene styrene (ABS) plastic material but that in production, this item will either be made of polypropylene (PP) plastic material or polyethylene (PE) plastic material. The item measures approximately 3” wide x 1½” high x 1¼” in depth. This item will be made in the following colors: white, red, green, blue, yellow, orange, purple and transparent. The ice keeper is a strainer that is open on the top and has numerous round apertures along its sides and bottom. After a glass or cup (not included) is filled with a beverage and ice, the ice keeper is designed to be mounted on the inside of that glass or cup, near the top, by means of a plastic clip that is molded to the side of the item. This item is designed to allow a beverage to flow through the apertures for the purpose of drinking, while preventing the ice from advancing to the drinker’s mouth. The applicable subheading for the ice keeper 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