The tariff classification of plastic correctional facility tumblers and mugs from China

N244962 August 28, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Lisa Bieda RIM logistics, ltd 200 N. Gary Avenue Roselle, IL 60172 RE: The tariff classification of plastic correctional facility tumblers and mugs from China Dear Ms. Bieda: In your letter dated August 9, 2013, on behalf of Correctional Kitchen Equipment DBA Cooks Direct Inc., you requested a tariff classification ruling. The submitted illustrations depict items that are identified as follows: Sentry Series Tumblers – these items are drinking tumblers that are made of tan, brown or orange pliable thermoplastic elastomer (TPE) plastic material. These tumblers bend but do not break, shatter or crack so that prisoners cannot use them to fabricate weapons. Each tumbler has a volume capacity of 8 ounces, 9½ ounces or 12 ounces. Correctional Tumblers – these items are drinking tumblers that are made of orange, brown or tan co-polymer plastic material or clear polycarbonate plastic material. These tumblers are designed to be very durable so that they will provide years of use in the toughest correctional facilities. Each tumbler has a volume capacity of 8 ounces, 9½ ounces or 12 ounces. Flex Tumblers – the items are drinking tumblers that are made of orange or tan silicone plastic material. These tumblers retain their original shape and do not crack, chip or break so that they cannot be sharpened into a weapon. Each tumbler has a volume capacity of 8 ounces, 9½ ounces or 12 ounces. Sentry Series Mugs – these items are drinking mugs that are made of tan or brown pliable TPE plastic material. These mugs bend but do not break, shatter or crack so that prisoners cannot use them to fabricate weapons. Each mug has a volume capacity of 7 ounces. The applicable subheading for the Sentry Series Tumblers, the Correctional Tumblers, the Flex Tumblers and the Sentry Series Mugs 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, Myles B. Harmon Acting Director National Commodity Specialist Division