The tariff classification of a plastic drinking vessel in a bamboo sleeve from China

N069637 August 21, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Sherry Sampson Whirley Industries, Inc. P.O. Box 988 Warren, PA 16365 RE: The tariff classification of a plastic drinking vessel in a bamboo sleeve from China Dear Ms. Sampson: In your letter dated July 15, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Bamboo Beverage Mug. This item consists of a plastic cylindrical drinking vessel that is inserted into a bamboo sleeve. The plastic cylinder has a removable round lid, which has a small round aperture through which a plastic straw is inserted. The cylinder is tapered at the bottom at which point there is a molded plastic projection with threading, onto which is screwed a round plastic base. The base provides the cylinder with a flat bottom, as well as secures the cylinder within the bamboo sleeve. To remove the plastic cylinder from the bamboo sleeve, the base would have to be unscrewed and removed because the base and the top lip of the cylinder are each slightly wider than the interior of the bamboo sleeve. The base and the top lip each measures slightly less than 2¾” in diameter and the interior of the bamboo sleeve measures 2½” in diameter. The lid measures approximately 2¾” in diameter. The plastic cylinder measures 10”H and the bamboo sleeve measures 9½”H. The exterior of the bamboo sleeve measures approximately 3” in diameter. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The bamboo sleeve provides a decorative holder for the drinking cylinder. However, when the base is removed from the drinking cylinder, the cylinder can be removed from the bamboo sleeve. The base can be screwed back onto the cylinder without the bamboo sleeve. With the base in place, the plastic cylinder can stand on a flat surface as well as function as a drinking vessel without the use of the bamboo sleeve. Therefore, it is the opinion of this office that the plastic drinking cylinder provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Bamboo Beverage Mug 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