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NY M80659

March 20, 2006

CLA-2-39:RR:NC:SP:221 M80659


TARIFF NO. 3924.10.4000

Mr. Christopher Berresford
Vidiant Group, Inc.
172 E 104th Street, Apt. 3D
New York, NY 10029

RE: The tariff classification of a plastic tea filter cup from China.

Dear Mr. Berresford:

In your letter dated February 13, 2006, you requested a classification ruling.

The submitted sample is a tea filter cup that is used for brewing and drinking loose-leaf tea. This item consists of a plastic tumbler and a threaded plastic cap. Within the tumbler there is a stainless steel filter that is attached to a metal band that extends around the outer surface of the tumbler near the top. When the metal band is twisted, it rotates the filter to a vertical or horizontal position as desired by the user. The cap contains a rubber o-ring for watertightness.

The metal filter is rotated to a vertical position so that tea leaves may be added to the bottom of the cup. The filter is then rotated to a horizontal position and hot water is poured in. The cap is then screwed on and the tea is left to brew. The metal filter is kept in a horizontal position to keep the leaves in the cup and strain the tea while the user is drinking. When the user has finished, the filter is rotated back to the vertical position so that the cup can be emptied of the tea leaves and rinsed out. The essential character of this item is imparted by the plastic components.

The applicable subheading for the plastic tea filter cup will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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