United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D83400 - NY D83624 > NY D83430

Previous Ruling Next Ruling
NY D83430

November 23, 1998

CLA-2-39:NEW:TCB II:G19 D83430


TARIFF NO.: 3924.10.5000

Ms. Kimberly Fathauer
A. W. Fenton Company
1157 Rarig Avenue
Columbus, OH 43219-2357

RE: The tariff classification of plastic talking cups and straws from China.

Dear Ms. Fathauer:

In your letter dated November 3, 1998, you requested a tariff classification ruling on behalf of Consolidated Stores Corporation.

With your ruling request you have submitted three samples of talking cups with straws: item number 43011, "Taz"; item number 43013, "Bugs Bunny"; item number 43014, "Cookie Monster". Each lid, cup and straw is composed of plastic. The top of the lid has a three-dimensional head of one of the cartoon characters mentioned above with a hole through which the flexible plastic straw can be inserted. The inside of the lid contains three button cell batteries. When the button on the lid is pressed, the cup talks to you. The lid can be removed by making a half turn and twisting it off. Each cup has printed characters that correspond to the head on the lid.

The applicable subheading for the plastic talking cups and straws when imported together will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: other. The duty rate will be 3.4 percent ad valorem.

Importations of this merchandise may be subject to the provisions of Section 133 of the Customs Regulations if it copies or simulates a registered trademark recorded with the Customs Service.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Kathleen M. Haage
Area Director

Previous Ruling Next Ruling

See also: