CLA-2-39:OT:RR:NC:N4:422
Ms. Lynn Schab
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 9111
RE: The tariff classification of a plastic drinking tumbler with a double wall from China
Dear Ms. Schab:
In your letter dated February 19, 2013, you requested a tariff classification ruling.
The submitted sample is identified as a Skull Chiller 18oz, Liss Item# 9025795/Mfg Item# 1470. This item is a drinking tumbler that is made of acrylonitrile-styrene (AS) plastic material and polypropylene (PP) plastic material. The tumbler has a double wall. The inner wall is of purple color, is translucent and is in the form of a three dimensional representation of a skull. The outer wall is smooth, transparent without color and measures approximately 6¼” in height by 3½” in diameter across the mouth. The tumbler has a screw-on lid and a straw that is inserted through an aperture in the center of the lid. The item is also imported with an inner wall that is of orange color and of smoke color. As you requested, the sample will be returned to you.
You have suggested that this item is correctly classified in subheading 9817.95.05. However, we do not agree that this item is correctly classified in the subheading that you have suggested. Subheading 9817.95.05 provides for utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. Although the inner wall of this item is in the form of a three-dimensional representation of a motif clearly associated with Halloween, the outer wall of the item is completely smooth and clear, without any motif at all. Therefore, the item in its entirety, is not in the form of a three dimensional motif.
The applicable subheading for Liss Item# 9025795/Mfg Item# 1470 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,
Thomas J. Russo
Director
National Commodity Specialist Division