The tariff classification of a plastic beverage drink dispenser and tumbler sets from China

N353515 September 30, 2025 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 9903.01.24; 9903.01.25 Melissa Lehmann M.Z. Berger & Co., Inc. 353 Lexington Avenue, 14th Floor New York, NY 10016 RE: The tariff classification of a plastic beverage drink dispenser and tumbler sets from China Dear Ms. Lehmann: In your letter dated September 9, 2025, you requested a tariff classification ruling. Product specification sheets were submitted along with your request. The merchandise under consideration is identified as the bat plastic drink dispenser with 4-piece plastic tumbler set, item# GNC-GF-3760, the Summerween 6-piece plastic tumbler set, item # GNC-GF-3761, and the Summerween movie night 6-piece plastic tumbler set, item # GNC-GF-3762. All the items are made of 100% Acrylonitrile Butadiene Styrene (ABS) plastic, which is safe for food contact. The bat plastic drink dispenser with 4-piece plastic tumbler set, item# GNC-GF-3760, consists of one clear plastic cylindrical beverage dispenser and four orange plastic tumblers. The plastic dispenser and tumblers both feature Halloween-themed printed bats. The beverage dispenser features a hand-operated spigot made of orange polypropylene (PP) plastic at the bottom and a PP dispenser lid at the top. The dispenser measures approximately 6 inches wide and 10.80 inches high. It has a capacity of 3.80 liters. The dispenser is used to hold and dispense liquids for drinking. Each tumbler measures approximately 6.10 inches high with an open top diameter of 3.38 inches, tapering to a base diameter of approximately 2.40 inches. Each tumbler has a volume capacity of 20 fluid ounces. The plastic drinking vessels are designed to hold and serve beverages. The Summerween 6-piece plastic tumbler set, item # GNC-GF-3761, consists of two pink, two orange, and two purple tumblers. The outsides of the pink tumblers have printed images of watermelon Jack-o’-lanterns. The outsides of the orange tumblers are printed images of two black bats, and the outsides of the purple tumblers have printed images of two white ghosts. Each tumbler measures approximately 6.10 inches high with an open top diameter of 3.38 inches, tapering to a base diameter of approximately 2.40 inches. Each tumbler has a volume capacity of 20 fluid ounces. The plastic drinking vessels are designed to hold and serve beverages. The Summerween movie night 6-piece tumbler set, item #GNC-GF-3762, consists of two pink, two orange, and two black tumblers. The outsides of the pink tumblers have printed images of a VHS tape with skeleton hands with the words “Scary Movies.” The outsides of the orange tumblers have printed images of a television, two candles, and a skull with the words “Spooky Movie Club.” The outsides of the black tumblers have printed images of two purple bloody, knife movie tickets with the words “Murder Admit One.” Each tumbler has a volume capacity of 20 fluid ounces. The plastic drinking vessels are designed to hold and serve beverages. The applicable subheading for the bat plastic drink dispenser with 4-piece plastic tumbler set, item# GNC-GF-3760, the Summerween 6-piece plastic tumbler set, item # GNC-GF-3761, and the Summerween movie night 6-piece plastic tumbler set, item # GNC-GF-3762, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” The general rate of duty will be 3.4 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 3924.10.4000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 3924.10.4000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division