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NY 870095

January 6, 1991

CLA-2-39:S:N:N3G:221 870095


TARIFF NO.: 3923.90.0000

Ms. Mary Anne O'Boyle
Hoglund and Moyles, Inc.
P.O. Box 66373
O'Hare International Airport
Chicago, Illinois 60666

RE: The tariff classification of plastic cups from West Germany.

Dear Ms. O'Boyle:

In your letter dated December 17, 1991, on behalf of Gizeh Werk GMBH, Germany, you requested a tariff classification ruling.

The sample, a white opaque plastic cup and its lid are the type used to package food products, such as juices, yogurt, cream and other dairy products. The cup does not have handles, and the lid is shaped so that the cup can be used as a creamer. The cup and lid are disposable. The lid is classified with the cup, provided that is imported with the cup.

The applicable subheading for the plastic cup and the lid, when the lid is imported with the cup, will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem.

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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