The tariff classification of a plastic drinkware tumbler with lid and straw from China.

N295367 April 10, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Jeannine Greener Air Tiger Express (USA), Inc. 18343 8th Avenue South Seattle, WA 98148 RE: The tariff classification of a plastic drinkware tumbler with lid and straw from China. Dear Ms. Greener: In your letter dated March 16, 2018, on behalf of Beeline Creative Inc., you requested a tariff classification ruling. The submitted sample is identified as item # 00321, the “Chewbacca Tiki Character,” lidded tumbler with straw. The body of this item is made of polystyrene (PS) plastic and the lid and straw are made of polypropylene (PP) plastic. The drinking container is fashioned to resemble the Star Wars character Chewbacca, stylistically depicted as a traditional tiki on the front of the item. This drinkware is cylindrical in shape with single wall construction and a flat bottom. It has a screw-on lid with a round aperture through which the plastic straw is inserted. The lid is smooth except for the phrase “Geeki Tikis” imprinted across the center. It measures approximately 8” in height, with a bottom diameter of 2½” and a 2¼” diameter on top. The straw measures approximately 10” in height. You suggested classification as a toy under subheading 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), however, we do not agree. It is CBP’s position that a toy is essentially a plaything, something that is intended and designed for the amusement of children or adults, and which by its nature and character is reasonably fitted for no other purpose. CBP interprets the "amusement" requirement as indicating that toys should be designed and used principally for amusement and that they not serve a utilitarian purpose. We find that the amusement value of the “Geeki Tiki” is incidental to its utilitarian function as drinkware and is therefore precluded from classification in heading 9503. The applicable subheading for item # 00321 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 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 Sandra Carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division