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NY 815693

November 7, 1995

CLA-2-39:R:N6:221 815693


TARIFF NO.: 3926.90.9890

Mr. William H. Sherman
Great Lakes Customs Brokerage Inc.
85 River Rock Drive, #202
Buffalo, NY 14207

RE: The tariff classification of plastic medicine cups from Canada.

Dear Mr. Sherman:

In your letter dated October 10, 1995, on behalf of Stadco Polyproducts Inc., you requested a tariff classification ruling. The sample submitted with your request is a medicine cup made of plastics. It holds up to one fluid ounce and has incremented measurements shown on the side of the cup. The measurements are in ounces, drams, cc's and ml's. You indicate in your letter that the cups will be used in hospitals and doctors' offices.

You request classification in subheading 3926.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...ice bags; douche bags, enema bags, colostomy bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; crutch tips and grips; dress shields; finger cots; pessaries; prophylactics; sanitary belts; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal. Medicine cups are not among the articles listed in this subheading, and there is no indication in the language of either the Tariff or the Explanatory Notes that articles other than those listed can be included in that provision.

The applicable tariff provision for the medicine cups will be 3926.90.9890, HTS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Joan Mazzola at 212-466-5580.


Roger J. Silvestri

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