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NY R03810




May 16, 2006

CLA-2-39:RR:NC:SP:221 R03810

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.10.4000

Mr. Troy D. Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a plastic coffee mug with handle from China.

Dear Mr. Crago:

In your letter dated April 25, 2006, you requested a classification ruling.

The submitted illustration depicts a plastic coffee mug with handle identified as item number C038BA01029. The body of the coffee mug, including the handle and base, is made of plastic. The outside is covered with stainless steel. The capacity of the mug is 24 ounces and it is sold as a set of two. According to the cost breakdown submitted with your request, the plastic accounts for 80 percent of the value and the stainless steel accounts for 20 percent of the value. Although similar in design to travel mugs, these mugs do not have lids.

The applicable subheading for the plastic coffee mug with handle 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.

Sincerely,

Robert B. Swierupski
Director,

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