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NY A84355

July 1, 1996

CLA-2-39:RR:NC:TP:343 A84355


TARIFF NO.: 3924.10.5000

Mr. Michael Rosbach
Rite aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

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

Dear Mr. Rosbach:

In your letter dated June 5, 1996, you requested a tariff classification ruling.

You have submitted three assorted styles of item #962726, "Plastic Drink Mate With Straw". The three assorted styles of the Christmas designed cups are: a snowman wearing a green and red scarf around the neck, red gloves and a black hat, a Santa Claus wearing a red and white hat, a long white beard, white hair and white mustache. The Christmas bear wears a red hat with green dots and a white border, he is holding a red and white candy cane. Each cup has a plastic handle and a plastic straw. The lid of each item can be removed to add liquid into the cup. The straw is placed into the cup through a hole at the top.

The applicable subheading for item #962726, assorted plastic cups with straws 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 212-466-5892.


Roger J. Silvestri

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