The tariff classification of a two part plastic mug with printed coloring insert from China

N098668 April 20, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Meredith Beckford J.M. Rodgers Co., Inc. 1975 Linden Blvd Elmont, NY 11003 RE: The tariff classification of a two part plastic mug with printed coloring insert from China Dear Ms. Beckford: In your letter dated March 17, 2010, on behalf of Horizon Group USA Inc., you requested a tariff classification ruling. The submitted sample is identified as a “Color Your Own Mug”. It consists of an outer clear plastic mug with a handle and an inner removable white plastic drinking vessel. Inserted in between the inner vessel and the outer mug are three strips of paper, one on top of the other, each with black and white printed drawings that are designed for a child to color. Each strip wraps around the inner vessel like a scroll and can be viewed through the clear plastic outer mug. One strip has the outline drawings of a cat and dog along with pet accessories. The second strip has the outline drawings of alphabet letters, crayons, fruits, an airplane, an automobile, balloons, an anchor and other shapes. The third strip has the outline drawings of spacecrafts, stars and planets. The mug stands 4” high and has a diameter of approximately 3”. Each strip of paper measures approximately 10½” by 3½”. 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 functional components of this item are the outer plastic mug and inner plastic vessel, while the printed strips are for decoration purposes. Therefore, it is the opinion of this office that the plastic outer mug and inner plastic vessel provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Color Your Own 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