The tariff classification of plastic drinking mugs from China.

NY R02307 August 11, 2005 CLA-2-39:RR:NC:SP:221 R02307 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 plastic drinking mugs from China. Dear Mr. Crago: In your letter dated July 21, 2005, you requested a tariff classification ruling. Pictures were provided with your letter. The first product (Item Number C038AA05497) is an 8-ounce polystyrene plastic double-walled mug. The second product (Item Number C038AA05955) is an 18-ounce polystyrene plastic double-walled frosted beer mug. Both of these mugs are available in four colors: red, orange, lime and blue. The third product (Item Number C039EA03029) is an 11-ounce melamine plastic mug. The applicable subheading for the plastic drinking mugs 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