Base
N2357332012-12-20New York

The tariff classification of a plastic drinking tumbler with flavoring insert from China

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

Summary

The tariff classification of a plastic drinking tumbler with flavoring insert from China

Ruling Text

N235733 December 20, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Jeanette Arciero Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic drinking tumbler with flavoring insert from China Dear Ms. Arciero: In your letter dated November 20, 2012, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a “20 oz. Infuser double wall travel cup”, item number 916503. This item is a plastic drinking tumbler that is of double wall construction and has a capacity of 20 fluid ounces. It has a plastic screw-on lid with an aperture through which a plastic drinking straw is inserted. Attached to the bottom of the lid is a removable insert that is designed to hold fruits, vegetables or herbs. The insert has numerous apertures and is situated within the tumbler when the lid is screwed onto the top of the tumbler. The apertures on the insert are designed to allow for the flavor of that which is held within the insert to be infused into the beverage that will be held within the tumbler. As you requested, the sample will be returned to you. The applicable subheading for item number 916503 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware…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