CLA-2-39:OT:RR:NC:N4:422
Mr. Jeff Lee
Marina Customs Brokerage
3460 Torrance Blvd, Ste 302
Torrance, CA 90505
RE: The tariff classification of plastic spoons, plastic bowls, plastic cups from China
Dear Mr. Lee:
In your letter dated April 15, 2025, you requested a tariff classification ruling, on behalf of your client,
Munchkin, Inc. Photographs and the importer’s website were reviewed.
The items are plastic spoons, plastic bowls, and plastic cups, designed for infants and toddlers ages 6 months
and up.
The first item is the “White Hot Safety Baby Spoons.” The handles of the plastic spoons are all white, and the
plastic bowls are pink, orange, blue, and dark blue. The written words of “Munchkin” are printed on the
handle of the spoons.
The second item is the “Munchkin Stay Put Suction Bowls for Baby and Toddler.” The importer’s website
revealed that the bowls are available in purple, green, and blue. The items are sold in a pack of 3, small,
medium, and large sizes. The small bowl measures approximately 2.1 inches wide by 4.1 inches long by 4.1
inches high. The medium bowl measures approximately 2.2 inches wide by 4.4 inches long by 4.4 inches
high. The large bowl measures approximately 2.4 inches wide by 4.7 inches long by 4.7 inches high. Suction
cups located on the base of each bowl secure the bowl on a flat surface during mealtime.
The third item is the “Miracle 360 Sippy Toddler Cups with Transition Handles.” The importer’s website
reveals that the toddler cup is a spill-proof trainer cup with handles on each side of the cup. The cup is
available in pink and purple. The capacity of the cup is 7 ounces.
The fourth item is the “Munchkin Click Lock Bite Proof Sippy Cups.” The plastic sippy cup with a lid is
available in blue and green. The capacity of the cup is 9 ounces.
In your submission, you requested consideration of a secondary classification for the plastic spoons, plastic
bowls, and plastic cups under 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), which
applies to articles and parts of articles specifically designed or adapted for the use or benefit of the
permanently or chronically physically or mentally handicapped.
Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term blind or other physically or mentally
handicapped persons as including “any person suffering from a permanent or chronic physical or mental
impairment which substantially limits one or more major life activities, such as caring for one's self,
performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.”
The primary issue is whether the articles are specially designed or adapted for the use or benefit of the
handicapped within the meaning of the Nairobi Protocol.
To determine whether an article is “specially designed” for the use or benefit of a class of persons to an
extent greater than for others, we must examine the following five factors test set used by Customs and
Border Protection (CBP) and adopted by the Court of Appeals for the Federal Circuit (CAFC) in Sigvaris,
Inc. v. the United States, Court Case 17-2237, dated August 16, 2018.
The court case stated that (1) physical properties of the article itself (e.g., whether the article is easily
distinguishable in design, form and use from articles useful to non-handicapped persons); (2) presence of any
characteristics that create a substantial probability of use by the chronically handicapped, so that the article is
easily distinguishable from articles useful to the general public and any use thereof by the general public is so
improbable that it would be fugitive; (3) importation by manufacturers or distributors recognized or proven to
be involved in this class or kind of articles for the handicapped; (4) sale in specialty stores that serve
handicapped individuals; and (5) indication at the time of importation that the article is for the handicapped.
In T.D. 92-77, dated August 3, 1992 (26 Customs Bulletin, 240, dated August 26, 1992), Customs set forth
its position regarding certain issues arising under the Nairobi Protocol. The first issue concerned the
interpretation of the term specially designed or adapted. Customs pointed out that a primary factor to be
considered in determining whether an article was specially designed and adapted was whether the article was
easily distinguishable, by properties of the design and the corresponding use specific to this unique design,
from articles useful to non-handicapped individuals. Therefore, if an article is solely dedicated for use by the
handicapped, it is Customs position that this would be conclusive evidence that the article is specially
designed or adapted for the handicapped for purposes of the Nairobi Protocol.
This office believes that the plastic spoons, plastic bowls, and plastic cups are not explicitly for use by the
handicapped for secondary classification purposes. The articles are designed for infants who cannot feed
themselves and require adult assistance or are intended for toddlers learning to use eating utensils and
drinking vessels independently. This office found that plastic spoons, plastic bowls, plastic toddler and sippy
cups are sold on various e-commerce websites, stores to the general public, such as Walmart, Target, CVS
Pharmacy, and do not rise to the level of a chronic disability and not exclusively to the handicap. Articles for
acute or transient disability are excluded from subheading 9817.00.96 by application of U.S. Note 4(b)(i), of
Chapter 98, Subchapter XVII. Therefore, the secondary classification of subheading 9817.00.96 is precluded.
The applicable subheading for the Munchkin Stay Put Suction Bowls for Baby and Toddler, will be
subheading 3924.10.2000, HTSUS, which provides for “Tableware, kitchenware, other household articles
and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls,
cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The rate of duty is 6.5 percent
ad valorem.
The applicable subheading for the White Hot Safety Baby spoons, the Miracle 360 Sippy Cups Toddler Cups
with Transition Handles, and the Munchkin Click Lock Bite Proof Sippy Cups, will be subheading
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 is 3.4 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheadings 3924.10.2000; 3924.10.4000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheadings 3924.10.2000; 3924.10.4000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 3924.10.2000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88. 15,
in addition to subheading 3924.10.2000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division