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March 12, 1999

CLA-2-39:RR:NC:SP:222 D88216

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.5000

Mr. Lawrence Baker
Jet Air Service, Inc.
Cargo Bldg. 80
JFK International Airport
Jamaica, NY 11430

RE: The tariff classification of a plastic drinking cup with lid from China.

Dear Mr. Baker:

In your letter dated February 12, 1999, on behalf of your client At home international, Inc., you requested a tariff classification ruling.

The submitted sample is a travel type drinking cup with a lid. It is approximately 6 inches high. This plastic cup has the “Help Key” printed on one side. The other side is printed with “01-01-00, the mark of the Millennium”.

In your letter of inquiry, you state that At Home International, Inc. is properly licensed by the trademark holder to manufacture and sell items bearing the trademark.

Your letter also states that since the “01-01-00" designation refers specifically to New Year’s Day, you wish to know if this article would be classified in chapter 95 as a festive item. In our opinion, this cup is the type that would be used all year round, not just during the New Year’s Day celebration. There are no festive decorations or motifs on this cup. Therefore, the “01-01-00" designation is insufficient to qualify classification of this item as a festive article.

The applicable subheading for the plastic drinking cup 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,

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