CLA-2-39:OT:RR:NC:N4:422
Mr. Pei Lien Chang
Bullet Line, LLC
6301 East 10th Ave
Hialeah, FL 33013
RE: The tariff classification of a plastic and stainless steel lidded mug from China
Dear Mr. Chang:
In your letter dated June 25, 2013, you requested a tariff classification ruling.
The submitted sample is identified as a Seaside 15-oz Travel Mug, Item Number SM-6809. This item is comprised of a molded plastic mug that is fitted into a stainless steel sleeve that has a plastic base. Attached to the upper side of the mug, above the top of the sleeve, is a handle made of molded plastic. Although the sleeve is not permanently attached to the mug with any sort of adhesive, the mug and sleeve are clearly not meant to be detached from each other, as the fit, one into the other, is very tight and the two components can only be separated with a good deal of effort.
The mug has a twist-on lid that is made of plastic with stainless steel around the perimeter. On the top surface of the lid is a plastic slide-lock drink aperture. The item measures approximately 7¼” high with the lid in place at the top of the mug. Without the lid, the mug measures approximately 6¾” high. The lid measures approximately 3” in diameter and the base of the item measures approximately 2¼” in diameter.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Without the stainless steel exterior, the plastic mug is a complete item that can hold a beverage and therefore the plastic material provides the essential character within the meaning of GRI 3(b).
The applicable subheading for Item Number SM-6809 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware…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