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March 23, 1999

CLA-2-39:RR:NC:SP:222 D88664


TARIFF NO.: 3924.10.5000

Ms. Donna Van Den Broeke
Kat Import Brokers, Inc.
514 Eccles Avenue
South San Francisco, CA 94080

RE: The tariff classification of a plastic drip coffee cup from Taiwan.

Dear Ms. Van Den Broeke:

In your letter dated February 23, 1999, on behalf of your client Bonjour, Inc., you requested a tariff classification ruling.

The submitted sample is identified as a “Caffe’ Mia”, item #20101. It is composed of a sturdy plastic cup with a small hole in the bottom. It also includes a lid, a plastic measuring spoon and a mesh filter made of stainless steel. The stainless steel mesh filter fits in the bottom of the cup. This product is designed to be placed over a glass coffee cup. Coffee is put into the top portion and hot water is added. The hot water drips through the stainless steel filter into the drinking cup. The results is the taste of percolated coffee. Only one cup of coffee is made at a time. The plastic cup imparts the essential character of this item.

The applicable subheading for the plastic drip coffee cup 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 212-637-7090.


Robert B. Swierupski

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