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NY N011625




June 15, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.10.4000

Ms. Maria Nunez
Celebrity International Inc.
80 Essex Avenue East
Avenel, NJ 07001

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

Dear Ms. Nunez:

In your letter dated May 7, 2007, you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a sippy cup, style number SH1003. It is made of clear hard plastic. This drinking container has a blue lid with a spout on top, from which a baby can drink, and a blue base. The lid and base are also made of hard plastic. The sippy cup features a handle on each side. On the side of the sippy cup, between the handles, is a picture of a dog with the words “lil pup”.

The applicable subheading for the plastic sippy 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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