The tariff classification of a plastic sundae cup from China.

NY R02300 August 12, 2005 CLA-2-39:RR:NC:N2:221 R02300 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic sundae cup from China. Dear Mr. Crago: In your letter dated July 21, 2005, you requested a tariff classification ruling. A picture was provided with your letter. The product (Item Number C038AA05441) is a 14-ounce sundae cup composed of polystyrene plastic. The sundae cup is available in four colors: red, orange, lime and blue. The applicable subheading for the plastic sundae cups will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division