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NY N008858




April 12, 2007

CLA-2-39:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000

Mr. Dennis Awana
Inter-Orient Services
1455 Monterey Pass Rd #205
Monterey Park, CA 91754

RE: The tariff classification of plastic double walled drinking mugs from China

Dear Mr. Awana:

In your letter dated March 15, 2007, on behalf of your client Best Intl Business Group, you requested a tariff classification ruling.

The submitted samples are identified as a Blue Double Walled Drinking Mug, style# MS-031, and a Red Double Walled Drinking Mug, style# MS-032. You have stated that each of these drinking mugs is made of polypropylene (PP) and styrene-acrylonitrile (SAN). Each mug has a lid that has a separate plastic sliding tab. When in the open position, an aperture in the lid is revealed, through which the user can drink the beverage that will be contained inside the mug, without removing the lid. Style# MS-031 has a lid with an inner extension on the bottom which fits snugly into the open mouth of the mug, so that the lid is simply pushed on or pulled off. Style# MS-032 has a lid that has treading, by which it screws on and screws off. Each mug has a handle on one side.

The applicable subheading for the double walled mugs 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.

Sincerely,

Robert B. Swierupski
Director,

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