CLA-2-39:RR:NC:SP:222 H81035
Mr. Conor O’Malley
Oak Ridge Products, Inc.
211 Berg Street
Algonquin, IL 60102
RE: The tariff classification of small plastic one-ounce cups from Hong Kong.
Dear Mr. O’Malley:
In your letter received in this office on May 10, 2001, you requested a tariff classification ruling.
The submitted samples are one-ounce plastic cups made of 100 percent polypropylene. The cups are graduated in shape. The cups have markings on the plastic denoting various types of measurements such as: ounce, teaspoons, drams and centimeters and millimeters. Your letter of inquiry states that this product will be sold wholesale to school systems, food service distributors, retirement homes and hospital groups. The cups will be used to serve pills to individuals. The cups are considered kitchenware. Kitchenware is not restricted to the home.
The applicable subheading for the plastic cups will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
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 Alice Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division