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NY 853994

July 18, 1990

CLA-2-39:S:N:N3G:221 853994


TARIFF NO.: 3926.90.9050

Mr. Byron Johnson
McClary, Swift & Co., Inc.
P.O. Box 370
Blaine, Washington 98230

RE: The tariff classification of a receptacle for lottery tickets from Canada.

Dear Mr. Johnson:

In your letter dated June 26, 1990, on behalf of Playcentre Enterprises Ltd., Canada, you requested a tariff classification ruling.

The receptacles are composed of plastics. They are shipped in five pieces boxed together. The receptacles are approximately 37 inches in height and have a diameter of 12 inches. The receptacles are designed for use by Lotteries to reduce instant lottery ticket litter, and are meant for use in commercial locations where lottery tickets are sold. A purchaser of a lottery ticket could use the sloped lid of the receptacle as a base on which to scratch the ticket's latex coating, the removed coating itself sliding over the sloped surface and through holes into the receptacle. The non-winning tickets can be disposed of through the open hole next to the lid's scratching surface. A garbage bag may be used inside the receptacle to collect the paper and debris for disposal.

The applicable subheading for the plastic receptacles for lottery tickets 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.

Goods classifiable under subheading 3926.90.9050, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) 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.


Jean F. Maguire
Area Director

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