CLA-2-39:OT:RR:NC:N4:422

Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of plastic drinking containers from China

Dear Mr. Crago-Edwards:

In your letter dated January 19, 2011, you requested a tariff classification ruling.

The submitted illustration depicts an item that is identified as Sippy Cups, 6-Pack, Item Number A003EA01502. This item is comprised of six lidded drinking containers, packaged together for retail sale. The drinking containers are made of 100% polypropylene ((PP) plastic material and each lid has a molded drinking spout. Each drinking container has a 10 ounce capacity and each container in the retail package is of one of the following six colors: green, red, blue, purple, orange, and yellow.

The applicable subheading for Item Number A003EA01502 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 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 http://www.usitc.gov/tata/hts/.

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 (646) 733-3055.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division