The tariff classification of a plastic milk drinking vessel with cookie pockets from China

N283558 March 15, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. James K. Smith Sprybird LLC 706 W. Lewis Ave. Phoenix, AZ 85007 RE: The tariff classification of a plastic milk drinking vessel with cookie pockets from China Dear Mr. Smith: In your letter dated February 14, 2017, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a DunkyCup. It is made of a white acrylonitrile butadiene (ABS) plastic material. This item is a milk drinking vessel that has a handle molded on one side and three pockets around the perimeter of three of the four sides of the vessel that are designed for the purpose of holding three respective cookies. Printed on the front external surface is the word “DunkyCup” and the image of the actual vessel with a cookie extending from the top as if having been dunked in the milk that will be held by the vessel when in use. You have suggested that this item is correctly classified in subheading 3924.10.4000 and we agree. The applicable subheading for the DunkyCup will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware: 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division