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NY 894530

March 2, 1994

CLA-2-95:S:N:N6:343 894530


TARIFF NO.: 3924.10.5000

Mr. Louis Charland
Charwood Industries Ltd.
#207A-4501 North Road
Burnaby, British Columbia
Canada V3N 4R7

RE: The tariff classification of a set of plastic cups and a stand from Canada.

Dear Mr. Charland:

In your letter dated January 22, 1994, you requested a classification ruling.

You have submitted a photograph of a set of four clear molded plastic drinking cups without handles and one matching stand which holds the cups. You state that both the cups and the stand are manufactured in Canada from raw materials (plastic) manufactured in the United States.

The applicable tariff provision for the cups and the stand will be 3924.10.5000 Harmonized Tariff Schedules of the United States Annotated (HTSUSA), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The general rate of duty will be 3.4 percent ad valorem.

The cups and stand being made entirely in the territory of Canada using materials which themselves were originating will satisfy the requirements of the HTSUSA General Note 12 (b) (iii). The merchandise will then be dutiable at 1.3 percent ad valorem under the NAFTA upon compliance with all applicable laws, regulations and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F. R. 181).

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.

This ruling letter is binding only as to the party to whom it is issued and amy be relied on only by that party.


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