&&The product Sip n' Clip, a registered trade name in the United States, is a travel accessory made of ABS plastic (Acrylonitrile-Butadiene-Styrene copolymer). It has been created for the promotional product industry to help provide companies a new and innovative way to connect with customers. The product clips on the back of seat back tray tables on airplanes while in the upright and locked position and has the capability to hold a beverage cup or a mobile phone while in transit.

HS Classification

3926.90.99.90

CBSA Reasoning

&&In your application for an advance ruling, you suggested tariff classification number 3924.10.00.19. This tariff classification number is incorrect.&&&&Heading 39.24 covers "Tableware, kitchenware, other household articles, hygienic and toilet article". As the Sip n' Clip is a travel accessory, it does not meet the terms of Heading 39.24. Heading 39.26 of the Customs Tariff provides for "Other articles of plastics and articles of other materials of heading 39.01 to 39.14". ABS plastic is material of heading 39.03 in primary form, and as an article it is considered in heading 39.26. The Explanatory Notes to this heading state that it " covers articles, not elsewhere specified or included, of plastics". The Sip n' Clip meets the terms of heading 39.26 and is appropriately included therein, specifically in 'other' subheading 3926.90.

Related Rulings

C-2021-001901 | HS 3926.90.10.00

&&The products under review are Cover Plates P/N S19002. These items are small clear protective plates made of CR-39 Monomer material. CR-39...

C-2021-001860 | HS 3926.90.99.90

&&The product under review is the Waterloo Toolbox P/N PP-1406BK. This is a 14” black polypropylene (plastic) toolbox, which has a pull out...

C-2018-007734 | HS 3926.90.99.90

&&The submitted good is a 24" diameter circular swim ring. It consists of two identically-sized layers of flat plastic sealed at the edges,...

C-2018-004563 | HS 3926.90.99.90

&&The product is an EVA (ethylene copolymer and vinyl acetate) foam cutter used to manufacture snowbrushes. It consists of a piece of partially...

C- 2018-000834 | HS 3926.90.99.90

&&This disposable decontamination shower enclosure is a 100% polyethylene enclosure that has three rooms. The enclosure has 4 walls, a floor, a roof, and...

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