The Product
- A double-wall insulated training cup for children ages 9 months and up, with no vacuum properties.
- About 7.03 inches tall and 3.08 inches across the top, tapering to a 2.80-inch base. Holds 8 ounces.
- Silicone flip-top straw, polypropylene lid with a thermoplastic elastomer bumper guard, removable polypropylene handles on each side, and polypropylene inner and outer housing.
- A removable stainless steel inner chamber. With it out, the cup becomes a single-wall plastic cup.
- By weight, 86.7% plastic materials and 13.3% stainless steel.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| CoolCore insulated trainer, Part #Y6978 | HTS 3924.10.4000 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other |
Explanation
The cup is a composite good. Its plastic parts and stainless steel chamber fall under different headings, so no single heading covers the whole and General Rule of Interpretation 1 could not settle it.
CBP applied GRI 3(b), which classifies a composite good by the component that gives it its essential character. The letter cites Explanatory Note VIII to GRI 3(b): that factor varies with the kind of goods and may be a material's nature, bulk, quantity or weight, or the use of the goods. Looking at each material's role in the cup's use, CBP found the plastic components give it its essential character.
It classified the cup as a household article of plastics under heading 3924, on the line for other tableware and kitchenware.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a drinking cup or tumbler for household use?
- Are the housing, lid and handles plastic, with a stainless steel inner chamber?
- Is it mostly plastic by weight, with the steel a small share?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3924.10.4000 | ✓ Still in the schedule | Heading 3924 › Tableware and kitchenware | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N152900, N269799, N335715, N330815 and N335968 put a plastic drinking tumbler, a disposable plastic drinking tumbler, plastic drinking glasses, an 8-piece plastic tumbler set and plastic beverage drinking pouches on the same line. N355970, N339631 and N348148 cover a tumbler and plastic drinking vessels.
- N355970December 8, 2025Tumbler from China3924.10.4000
- N152900April 7, 2011Plastic drinking tumbler from China3924.10.4000
- N269799November 5, 2015Disposable plastic drinking tumbler from China3924.10.4000
- N335715October 5, 2023Plastic drinking glasses from China3924.10.4000
- N339631May 6, 2024Plastic drinking vessels from China3924.10.4000, 9817.95.05
- N348148April 25, 2025Plastic drinking vessel from China3924.10.4000
- N330815March 1, 20238-piece plastic tumbler set from China3924.10.4000
- N335968October 31, 2023Plastic beverage drinking pouches from China3924.10.4000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N338560 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms