The tariff classification of a plastic lunch bottle with a drinking mug lid from China

N239038 March 29, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Heather Creegan Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic lunch bottle with a drinking mug lid from China Dear Ms. Creegan: In your letter dated February 26, 2013, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a Mini Lunch Bottle, Item number 924265. The bottle is pink in color and has a volume capacity of 8 ounces. It is designed to hold and keep beverages or other liquids, such as soup, hot or cold for an extended period of time. The bottle has a screw-on cap over which there is a screw-on lid that has a molded loop handle on the side. When the lid is screwed off and inverted it can be used as a drinking mug. Including the lid the item measures approximately 7” in height and 3¼” in diameter. It is microwave and dishwasher safe. As you requested, the sample will be returned to you. The applicable subheading for Item number 924265 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