Base
N1716262011-07-19New York

The tariff classification of plastic drink holders from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3926.90.9980

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Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

15 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-11-05 · Updates real-time

Summary

The tariff classification of plastic drink holders from Taiwan.

Ruling Text

N171626 July 19, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of plastic drink holders from Taiwan. Dear Ms. Pendris: In your letter dated June 16, 2011, you requested a tariff classification ruling. A sample was provided with your letter. The “Vehicle Drink Holders” (Item #69830) are composed of molded polypropylene plastic. They are packaged two to a retail bag and will be sold to individual consumers via the mail catalog industry. The drink holders are designed to hold boxes, cans or bottles with a 2 ¼ inch bottom. The protruding hook of the drink holder allows the holder to be secured in a vehicle, but also in various other places, such as a baby carriage or cart. As you requested, the sample will be returned. The applicable subheading for the plastic drink holders 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

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.