The tariff classification of plastic shot tumblers from China

N152902 April 7, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of plastic shot tumblers from China Dear Mr. Stinson: In your letter dated March 3, 2011, you requested a tariff classification ruling. The submitted sample is identified as Hal Skull Shot Glasses, Liss Item# 9014222/Mfg Item# RA-H1111. This item is comprised of two shot tumblers that are constructed of clear polystyrene (PS) plastic material and are packaged together for retail sale. Each shot tumbler measures approximately 2” high by 1¾” in diameter. Each shot tumbler is decorated on each of two opposing sides with the raised relief depiction of a skull. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 3924.10.4000 which provides for plastic tableware and kitchenware and we agree that this item is correctly classified in the subheading that you have proposed. However, you have also suggested that this item also meets the terms of subheading 9817.95.05 but we do not agree that this item meets the terms of that subheading. Subheading 9817.95.05 provides for utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. Whereas the instant item has representations of two skulls in raised relief on the outer surface of each shot tumbler, neither of the shot tumblers is in the form of a three-dimensional skull. Therefore, subheading 9817.95.05 would not apply. The applicable subheading for Liss Item# 9014222/Mfg Item# RA-H1111 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