The Product
- A clear plastic drinking cup on a small stem, shaped as a moose's face with antlers.
- Measures about 8 inches long, 3.80 inches wide and 4.50 inches high.
- Safe for food and drink contact.
- Called a moose mug by the importer.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Plastic drinking cup, model #007670PLA | HTS 3924.10.4000 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other |
Explanation
CBP placed the cup under heading 3924, which names tableware, kitchenware and other household articles of plastics, on the line for other plastic tableware and kitchenware. The cup is a clear plastic drinking vessel.
The importer called it a mug. The letter applies the tariff meaning of mug from Ross Products, Inc. v. United States: a straight-sided or barrel-shaped vessel about the same width across the top as the bottom, usually heavier than a cup, with a heavier handle and a flat bottom, and not used with a saucer. CBP found that the stemmed moose-face cup doesn't meet that definition, so it is a cup.
Headings CBP ruled out
- Chapter 98, utilitarian articles shaped as a holiday symbol or motif: A moose is not festive or tied to a specific US holiday, so the cup isn't a utilitarian article shaped as a holiday symbol or motif; under U.S. Note 1 to Chapter 98 it can't be classified there.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a drinking cup made of plastic?
- Is it safe for food and drink contact?
- Is it a stemmed cup rather than a straight-sided, flat-bottomed mug?
- Is its design free of any symbol or motif tied to a specific US holiday?
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
N335715, N320005 and N335968 put plastic drinking glasses, plastic drinking tumblers and plastic beverage drinking pouches on the same line. N339631 covers plastic drinking vessels.
- N335715October 5, 2023Plastic drinking glasses from China3924.10.4000
- N339631May 6, 2024Plastic drinking vessels from China3924.10.4000, 9817.95.05
- N320005June 22, 2021Plastic drinking tumblers from China3924.10.4000
- N335968October 31, 2023Plastic beverage drinking pouches from China3924.10.4000
- N324187February 10, 2022Plastic utensils from China3924.10.4000
- N332492May 9, 2023Plastic utensils from China3924.10.4000
- N329635December 7, 2022Plastic turntables from China3924.10.3000
- N330170January 23, 2023Plastic platter from China3924.10.2000, 9817.95.05
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N348148 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