The tariff classification of a plastic tumbler with a removable snow globe from China

N233037 October 5, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. James Redman-Gress RGA Logistics 29 Leinbach Drive D-3 Charleston, SC 29407 RE: The tariff classification of a plastic tumbler with a removable snow globe from China Dear Mr. Redman-Gress: In your letter dated August 30, 2012, on behalf of Cool Gear International, LLC, you requested a tariff classification ruling. The three submitted samples are each identified as a Holiday Snow Globe Chiller, Item# 1474. This item is a clear plastic drinking tumbler that has a 21 ounce capacity. The clear plastic is adorned with Christmas and wintery designs. Each tumbler has a threaded screw-off lid and a straw that is inserted through an aperture in the lid. The base of each tumbler is concave and a snow globe with a threaded perimeter is screwed into the concave area so that it is visible through the bottom portion of the clear plastic tumbler. The snow globe can be removed from the base by screwing off. When removed, the tumbler can stand on a flat surface, independent of the snow globe base. The concave base of the tumbler is shaped so that the snow globe fits perfectly into it when the snow globe base is screwed onto the base of the tumbler. Within each of the three snow globes of each of the three samples are the following three respective figures: Santa Claus, a penguin and a snowman. Each tumbler measures approximately 6¼” in height by 4” in width across the lid. As you requested, the samples will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The drinking tumbler can be used as such even when the snow globe is removed. When in place at the base of the tumbler, the snow globe performs the subordinate role of decorating the tumbler. The tumbler itself performs the primary role as a drinking vessel. Therefore, it is the opinion of this office that the drinking tumbler provides the essential character within the meaning of GRI 3(b). The applicable subheading for Item# 1474 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