The tariff classification of an outdoor cup holder from China

N150315 March 25, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Lisa Pietz Page & Jones, Inc. 2850 Wall Triana Highway, Suite 205 Huntsville, AL 35824 RE: The tariff classification of an outdoor cup holder from China Dear Ms. Pietz: In your letter dated February 17, 2011, on behalf of Mr. Chase Williams, you requested a tariff classification ruling. A sample was provided with your letter. The outdoor cup holder is designed to hold a single cup above ground level at a height which will help shield a beverage from sand, crawling insects, grass and other foreign objects. The outdoor cup holder consists of a fiberglass reinforced plastic rod that is 38 inches in length to which a plastic cup holder is affixed. An 8-inch metal spike at the bottom of the rod enables the user to anchor the rod in the ground. The cup can be moved up and down the rod to adjust the height to suit the user. You suggest classification in subheading 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles of plastics. However, as you state in your letter, the outdoor cup holder has uses beyond the household, and will be marketed for use when sunbathing, fishing or playing sports such as volleyball or horseshoes. The applicable subheading for the adjustable outdoor cup holder will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division