The tariff classification of plastic Halloween motif tumblers with LEDs from China

N176376 August 17, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of plastic Halloween motif tumblers with LEDs from China Dear Ms. Tsiavos: In your letter dated July 18, 2011, you requested a tariff classification ruling. The six submitted samples are all identified as Halloween light up Tumblers, Item 94045 (8oz capacity) and Item 94046 (12oz capacity). These items are drinking tumblers that are all made of clear colored food grade plastic and each contains light emitting diodes (LEDs) in the base that flash intermittently when activated by a push button on the bottom surface of each tumbler. The LEDs are powered by an included replaceable battery. The LEDs shut off automatically approximately one minute after activation. Each of the two item numbers includes three different versions of the item; orange with a Jack-O-Lantern motif, purple with a skull motif and green with a spider motif. The various motifs are printed on the surface of the respective tumblers. Item 94045 measures approximately 3½” high by 3¼” in diameter at the mouth. Item 94046 measures approximately 5¾” high by 2½” in diameter at the mouth. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. The tumblers function as drinking vessels even when the LEDs are not activated. Therefore, it is the opinion of this office that the plastic tumblers provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for Item 94045 and Item 94046 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