CLA-2-39:OT:RR:NC:N4:422
Ms. Ann Lawrence
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a tumbler from China
Dear Ms. Lawrence:
In your letter dated November 12, 2025, you requested a tariff classification ruling. Photographs and a
breakdown chart were submitted along with your request.
The item is a tumbler, SKU #42681401. You have indicated that the article is a double-walled receptacle with
no vacuum properties. The drinking vessel has a tapered cylindrical shape with a flat bottom. The article has
a polypropylene (PP) interior, a stainless steel exterior, an Acrylonitrile Styrene (AS) plastic lid, and a PP
straw. The stainless-steel exterior is fastened to the PP at the bottom with screws and cannot be separated.
The bottom is covered with an Ethylene Vinyl Acetate (EVA) pad. The tumbler measures approximately 3.42
inches long by 3.58 inches wide by 8.07 inches high. The volume capacity is 20 ounces.
According to your breakdown chart, plastic components are the predominant material by weight and value,
over the stainless-steel component.
The tumbler is a composite article that is made of a PP inner, a stainless-steel outer shell, an AS plastic lid,
and a PP straw. The plastic components and the steel components are classified under 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 1 provides that
classification shall be determined according to the terms of the headings and any relative section or chapter
notes. Since no one heading in the tariff schedules covers the plastic and steel and components of the
drinking vessel in combination, GRI 1 cannot be used as a basis for classification.
GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different
components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or
component which gives them their essential character.
As the drinking vessel is a composite good, we must apply rule 3(b), which provides that composite goods
are to be classified according to the component that gives the goods their essential character. EN VIII to GRI
3(b) explains that “the factor which determines essential character will vary as between different kinds of
goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity,
weight or the use of the goods.” We must determine whether the plastic components or the stainless-steel
components impart the essential character of the article in question. It is the role of the constituent materials
in relation to the use of the good that imparts the essential character. In the case of the tumbler, it is the
opinion of this office that the plastic components impart the essential character to the drinking tumbler.
Therefore, the tumbler under consideration will be classified as a household article of the constituent material
of the drinking vessel, which is the plastic components. The tumbler will be classified in accordance with
GRI 3(b) in heading 3924, HTSUS, which provides for tableware, kitchenware, other household articles and
hygienic or toilet articles, of plastics.
The applicable subheading for the tumbler 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 general 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 10 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. At this time products from all 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. 9903.01.25, in addition to subheading
3924.10.4000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division