The tariff classification of a plastic drinking container with a flexible straw from China

N246750 October 30, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a plastic drinking container with a flexible straw from China Dear Ms. Aldinger: In your letter dated October 7, 2013, you requested a tariff classification ruling. The submitted sample is identified as an Easter Bunny Sipper, Rite Aid item 9026382. This item is a molded plastic drinking container in the shape of a pink bunny head with eyes, nose, mouth, and whiskers. It has two molded floppy ears, one on either side of the container. It has a screw-on lid that has a round aperture in the middle of the top surface, through which a flexible plastic straw is inserted. The straw has multiple accordion-like ridges throughout the length and a plastic cap at the top. This item will also be imported in blue and purple. The item measures approximately 7½” in height including the straw and 4¼”in height not including the straw. It also measures approximately 6” wide from the outer tip of the left ear to the outer tip of the right ear and 3½” in depth, from front to back. The applicable subheading for Rite Aid item 9026382 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division