The tariff classification of plastic spill resistant drinkware from Australia

N222795 July 20, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Amanda M. Burkett Nautspill Pty Ltd P.O. Box 887 Spit Junction NSW 2088 Australia RE: The tariff classification of plastic spill resistant drinkware from Australia Dear Ms. Burkett: In your letter dated June 22, 2012, you requested a tariff classification ruling. The submitted illustration is identified as Nautspill Spill Resistant Drinkware. The illustration depicts four drinking vessels: a champagne flute, a wine glass, a tumbler, and a hot drink mug. The drinkware is made of co-polyester, polypropylene and polyvinyl chloride plastic materials. Each article is imported with an optional suction base and an optional polypropylene plastic insert, identified as a “baffle.” The baffle is wide at the top and narrow at the bottom. When used, the baffle is inserted into the open mouth of the drinkware and pushed downward until the narrow bottom of the baffle comes in contact with the internal bottom of the vessel. The baffle insert and the suction base are designed to prevent spillage of the beverage (not included in the importation) that will be contained with the drinkware. The applicable subheading for the Nautspill Spill Resistant Drinkware 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, Thomas J. Russo Director National Commodity Specialist Division