CLA-2-39:OT:RR:NC:N4:422
Ms. Edith Tolchin
EGT Global Trading
P.O. Box 231
Florida, NY 10921
RE: The tariff classification of an unassembled plastic drink tumbler from China, Hong Kong, or Taiwan
Dear Ms. Tolchin:
In your letter dated October 6, 2011, on behalf of William Lawler – Kodiak Cups, you requested a tariff classification ruling.
The submitted sample is identified as a Kodiak Cup. This item is an unassembled drink tumbler that is imported as four clear plastic components; the outer wall (external surface of the tumbler), the inner wall (inner liner of the tumbler), the lid and the straw. Each of the two wall components has the appearance of a complete tumbler but the inner wall component is slightly smaller than the outer wall component. The lid has an aperture in the center for the insertion of the straw.
After importation, a printed insert (not part of the importation) will be placed in between the inner and outer wall components of the tumbler and the two wall components will then be assembled by ultrasonically sealing these components together. The assembled tumbler measures approximately 6” in height by 3½” in diameter at the mouth and 2½” in diameter at the bottom. As you requested, the sample will be returned to you.
When imported, each carton will contain an equal number of each of the four components that are intended to be assembled into a specific number of tumblers, without additional components that will go into stock. General Rule of Interpretation (GRI) 2(a) provides that "Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled." It is the opinion of this office that the four components of the unassembled drink tumbler, without the printed insert, have the essential character of the complete or finished article and therefore, will all be classified in the same subheading as a completed plastic drink tumbler.
The applicable subheading for the Kodiak Cup 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/.
In your letter of inquiry, you have also asked “if there are any special marking and/or labeling requirements, for this product.” The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.
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