CLA-2-39:OT:RR:NC:N4:422
Ms. Anna Wierzbowska-Fuller
A.N. Deringer Inc.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of a glass tea mug and plastic infuser from China
Dear Ms. Wierzbowska-Fuller:
In your letter dated November 9, 2021, on behalf of your client, MSC International Inc., you requested a tariff classification ruling.
The merchandise under consideration is referred to as a glass tea mug and infuser, model number 40140. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
Model number 40140 is comprised of three components: a glass mug, plastic infuser, and a plastic lid. The glass mug has a handle on one side. Lab analysis has indicated that the mug is comprised of borosilicate glass and is thermal resistant to shock. The glass mug measures approximately 110.7 millimeters in height with an open top diameter of approximately 79.0 millimeters, and a base diameter of approximately 79.0 millimeters. The plastic infuser is a round perforated basket with apertures. The plastic infuser measures approximately 6.5 centimeters in height and 8 centimeters in diameter. The plastic lid measures approximately 3 centimeters in height and 8 centimeters in diameter.
In use, hot water is placed into the glass mug. Loose tea leaves are then placed inside the removable plastic tea infuser. The infuser has apertures that allows for the steeping of the tea leaves. The plastic infuser then rests on top of the glass mug. The plastic lid fits on top of the tea infuser. After brewing the tea, the infuser and lid are removed, and the consumer can drink the hot tea directly from the glass mug. You have indicated that the glass mug, plastic tea infuser, and the plastic lid are packaged together for retail sale.
The glass tea mug, the plastic infuser, and the plastic lid are composite goods comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States, (HTSUS), is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component, which gives them their essential character. The glass mug performs the subordinate role of holding the tea. The plastic infuser and the plastic lid perform the primary role of allowing loose tea leaves to be placed inside the infuser and to brew the hot tea. Therefore, the essential character of the glass tea mug and infuser are the plastic components. In accordance with GRI 3(b), the glass tea mug and plastic infuser will be classified in heading 3924, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
The applicable subheading for the glass tea mug and infuser, model number 40140, will be 3924.10.4000, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, 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 the World Wide Web at https://hts.usitc.gov/current.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division