CLA-2-39:OT:RR:NC:N4:422
Mr. Oliver Shi
Coastal Cocktails Inc.
1920 E Deere Avenue
Santa Ana, CA 92705
RE: The tariff classification of a plastic drinking vessel from China
Dear Mr. Shi:
In your letter dated April 23, 2025, you requested a tariff classification ruling. A photograph of the item was
submitted along with your request.
The merchandise under consideration is identified in your letter as a moose mug, model #007670PLA. The
clear plastic drinking vessel on a small stem features a moose’s face with antlers. It measures approximately
8 inches long by 3.80 inches wide by 4.50 inches high. You have indicated that the cup is safe for food and
drink contact.
Although you refer to the cup as a mug, the tariff term “mug” is defined as a straight-sided or barrel-shaped
vessel measuring about the same across the top as the bottom, usually heavier than a cup, with a heavier
handle, having a flat bottom and not used with a saucer (Ross Products, Inc. v. United States, 40 Cust. Ct.
158, C.D. 1976 (April 3, 1958)). Based on its design, the plastic cup does not meet the definition of a mug.
You propose classification of the plastic drinking vessel in subheading 9817.95.05, Harmonized Tariff
Schedule of the United States, (HTSUS). We disagree. The cup does not meet the terms of subheading
9817.95.05, as it is not a utilitarian article in the form of a three-dimension representation of a symbol or
motif associated with a specific holiday in the United States. A moose is not festive or associated with a
specific holiday in the United States. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC,
October 21, 2003). U.S. Note 1 to Chapter 98, HTSUS, states: "The provisions of this chapter are not subject
to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any
provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any
applicable regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, this item is not correctly
classified therein. Therefore, classification in subheading 9817.95.05, HTSUS, is precluded.
The applicable subheading for plastic drinking cup, model #007670PLA 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.
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 subheading 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
subheading 3924.10.4000, HTSUS, listed above.
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