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NY D81737

September 23, 1998

CLA-2-39:RR:NC:SP:222 D81737


TARIFF NO.: 3924.90.5500; 9505.90.6000

Ms. Laurie Fassett
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of plastic cups and a plastic egg holder from China.

Dear Ms. Fassett:

In your letter dated August 28, 1998, you requested a tariff classification ruling.

You have submitted two samples of plastic articles. They are identified as item #612419, Mickey for Kids party cups and item #612420, Mickey for Kids egg holder with fillable egg.

Item #612419, Mickey for Kids party cups are empty plastic containers for use in holding candies or other small articles. The cups are square in shape and have a swivel plastic handle which enables them to be carried like a basket. A two dimensional figure of the Disney character "Mickey" or "Minnie" is permanently affixed to the front of each cup. They will be packaged in sets of two inside a cellophane bag with a header card.

Item #612420, Mickey for Kids egg holder with fillable egg is composed of three parts, a dome shaped base and a two piece plastic fillable egg. The base of the dome shaped egg holder has a scooped out top for holding the egg. A two dimensional face of the Disney character "Minnie" is permanently affixed to the front of the base. The plastic fillable egg is made of two halves that snap together. The fillable egg has stenciled outlines of the Disney character "Mickey" on both sides.

The samples are returned as you requested.

The applicable subheading for item #612419, plastic party cups, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for item #612420, plastic egg holder, will be 9505.90.6000, HTS, which provides for festive,...or other entertainment articles...other: other. The rate of duty will be free.

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.


Robert B. Swierupski

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