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NY 859100

January 15, 1991

CLA-2-39:S:N:N3G:221 859100

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9050

Mr. Howard M. Paull
Sharretts, Paley, Carter & Blauvelt. P.C. 67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of a plastic collapsible cup from Macau.

Dear Mr. Paull:

In your letter dated December 19, 1990, on behalf of K Mart Corporation, you requested a tariff classification ruling.

The plastic collapsible cup measures approximately 2 1/4 inches in diameter and 1 inch in height when collapsed, or 3 inches when fully extended. The cup contains a small compartment to store pills. As you requested, your sample is being returned.

The applicable subheading for the collapsible cup will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3926.90.9050, HTS, which are products of Macau, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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