CLA-2-39:RR:NC:TP:343 A84355
Mr. Michael Rosbach
Rite aid Corporation
P. O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a plastic cup with straw from China.
Dear Mr. Rosbach:
In your letter dated June 5, 1996, you requested a tariff classification ruling.
You have submitted three assorted styles of item #962726, "Plastic Drink Mate With
Straw". The three assorted styles of the Christmas designed cups are: a snowman wearing a
green and red scarf around the neck, red gloves and a black hat, a Santa Claus wearing a red
and white hat, a long white beard, white hair and white mustache. The Christmas bear wears
a red hat with green dots and a white border, he is holding a red and white candy cane. Each
cup has a plastic handle and a plastic straw. The lid of each item can be removed to add
liquid into the cup. The straw is placed into the cup through a hole at the top.
The applicable subheading for item #962726, assorted plastic cups with straws will be
3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for
tableware, kitchenware, other household articles...of plastics: tableware and kitchenware:
other. The rate of duty will be 3.4 percent ad valorem.
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 Alice Masterson at 212-466-5892.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division