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 > 2008 NY Rulings > NY N021211 - NY N021318 > NY N021270

Previous Ruling Next Ruling
NY N021270

January 24, 2008



TARIFF NO.: 3924.10.4000

Ms. Sidestra Elvi
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a plastic mix and sip kid’s blender from China

Dear Ms. Elvi:

In your letter dated December 21, 2007 you requested a tariff classification ruling.

The submitted sample is identified as an SHW Swirleez Kids Blender 12 OZ, Liss Item# 9001389, Mfg Item# 246. This item is a bottle made of polycarbonate plastic material (PC). The bottle has a cap that twists on or twists off by means of threading on the inside of the ridge of the cap and the outside of the top ridge of the bottle. There is an aperture located through the center of the cap. As imported, the top of a plastic straw is inserted through the bottom of the aperture, so that it extends through the top. The straw is snapped into place, so that when the cap is in place on top of the bottle, the greatest length of the straw is situated inside the bottle. The outside of the cap has a flip-top that, depending on its positioning, either covers the top of the straw or exposes it, so that it can be accessed. Although the submitted request states that this item has a capacity of 12 ounces, the label attached to the sample states that it has a capacity of 13 ounces.

The bottle is situated on a plastic base and can be twisted onto or off of that base, by means of threading on the outside of the bottle and the inner ridge of the top of the base. Attached to the top center of the base is a plastic cartoon character. There is a button on the side of the base, that when pressed, will cause the character to spin very fast, by means of a motor that is located within the base. The motor operates on the power of four AAA batteries, which are included. However, as a safety precaution, the character will not spin if the button is pressed when the bottle is not tightly twisted onto the base. The spinning character performs the function of blending ingredients to make flavored milk, powdered mixes, yogurt smoothies, milk shakes and similar drinks. As you requested, the sample will be returned to you.

This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. When all of the parts are assembled, this item can be used as a drinking bottle, whether or not the blending function is used. Therefore, it is the opinion of this office that the bottle provides this item with the essential character, within the meaning of GRI 3(b).

The applicable subheading for Liss item# 9001389 (Mfg Item# 246) will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenwareof 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 Gary Kalus at 646-733-3055.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: