The tariff classification of a plastic tumbler with a knit cozy from China

N240652 May 10, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Linda Huetger Frankford Candy LLC 9300 Ashton Road Philadelphia, PA 08109 RE: The tariff classification of a plastic tumbler with a knit cozy from China Dear Ms. Huetger: In your letter dated April 11, 2013, you requested a tariff classification ruling. The submitted illustration depicts items that are identified as 16 oz. Travel Mugs with Cozy. Each of these items consists of a cylindrical drinking tumbler with a removable lid, both of which are made of polypropylene (PP) plastic material. Without the lid, the tumbler measures 6¼” in height, 3½” in diameter at the top and 2.375” in diameter at the bottom. The lid measures 1” in height. The item will be imported in a display box which will contain the lidded tumbler, a hangtag, which is attached to a bow with a twist, and a knitted cozy which is made of acrylic textile material. The cozy measures approximately 3½” in height and each one will be shaped in the form of a different animal that will include 2 buttons for the eyes which are made from colophony. The cozy and hangtag with the bow will be placed inside the tumbler before importation. After importation the tumbler will be filled with candy (not included), the cozy will be placed around the center of the tumbler and the hangtag with the bow will be attached, making the item ready for resale. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. It is the opinion of this office that the plastic tumbler provides the item with the essential character within the meaning of GRI 3(b). The applicable subheading for the 16oz Travel Mugs with Cozy 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