The tariff classification of a plastic drinking tumbler from Mexico

N258651 November 18, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Leone M. Kirkpatrick Dart Container Corporation 500 Hogsback Road Mason, MI 49242 RE: The tariff classification of a plastic drinking tumbler from Mexico Dear Ms. Kirkpatrick: In your letter dated October 24, 2014, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a tumbler. This item is a drinking tumbler that is made of clear polyethylene terephthalate (PET) plastic material and has a 16 oz. capacity. It is packed in quantities of 50 per plastic bag and 20 bags per master carton, for a total quantity of 1000 tumblers per carton. The tumbler appears to be of the disposable variety. The applicable subheading for the plastic drinking tumbler 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 duty rate 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