Loading
Cookie preferences
We use cookies for essential functionality. With your consent, we also use analytics (Google, PostHog) and marketing pixels (Meta, LinkedIn) to improve LandedFees. You can withdraw consent anytime in Settings. Settings.
The tariff classification of plastic drinking tumblers from China
N320005 June 22, 2021 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of plastic drinking tumblers from China Dear Mr. Kenny: In your letter dated June 14, 2021, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. A photograph was submitted along with your ruling request. The merchandise under consideration is referred to as CVS Item 170359, Peanuts Holiday cups. The item consists of four drinking tumblers, all packaged together for retail sale. Each of the tumblers features the Peanuts cartoon characters depicted in a Christmas/winter scene. All of the items are made of plastic, and each drinking vessel measures approximately 4 inches high and has a capacity of 10 ounces. The tumblers all have tapered cylindrical bodies with a flat bottom and are designed to hold and serve beverages. You have indicated that the items do not have lids and are for repetitive use. The applicable subheading for the CVS Item 170359, Peanuts holiday cups will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…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 the World Wide Web at https://hts.usitc.gov/current. 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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division