The tariff classification of a plastic tumbler with a plastic holder from China

N257121 October 3, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a plastic tumbler with a plastic holder from China Dear Ms. Benedetto: In your letter dated September 4, 2014, you requested a tariff classification ruling. The submitted sample is identified as a skull mug, Style no. 18939. This item consists of a drinking tumbler that is affixed within a holder that has a handle on one side. The item is made of polystyrene (PS) plastic material and polypropylene (PP) plastic material. The tumbler has a smooth external surface area and is of a red translucent color. The holder is designed as a black three dimensional representation of a skull with cutouts for two eyes, two nostrils and molded teeth in raised relief. The skull face is depicted on each of two opposing sides. The item measures approximately 4¾” in height and 3” in diameter across the open mouth of the tumbler. The handle of the holder extends horizontally from the tumbler approximately 1½”. As you requested, the sample will be returned to you. The applicable subheading for Style no. 18939 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division