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NY F80424

December 28, 1999

CLA-2-39:RR:NC:SP:222 F80424


TARIFF NO.: 3924.10.5000

Ms. Wynelle Spurgeon
Trans-World shipping Services, Inc.
3206 Frenchmens Road
P. O. Box 795
Toledo, OH 43697-0795

RE: The tariff classification of drinking tumblers with lids from China.

Dear Ms. Spurgeon:

In your letter dated November 4, 1999, on behalf of your clients Preferred Products, Inc./Legacy Brands, LLC, you requested a classification ruling.

You have submitted three samples of plastic drinking tumblers with lids and straws.

The first sample is a plastic drinking tumbler that has the cartoon character “Pokemon” and other symbols printed thereon, including the word “Pokemon”. This tumble has a snap on/off lid with a plastic drinking straw extending through the top.

The second sample is identified as item #23000. It is a three dimensional design of the WWF wrestler figure “Steve Austin”. It is made of plastic, the head portion, that screws on /off serves as the lid. A plastic drinking straw extends through the top of the head.

The third sample is a tumbler with a decorative topper. Both the tumbler and the topper are made of plastic. This tumbler has a screw on/off type lid with a straw extending through the top. The cartoon character “Pokemon” and another character is printed on both sides of the tumbler, along with the word “Pokemon”. The decorative topper fits over the plastic lid that contains a hole with a straw. The topper is designed with a tubular opening located off center that can accommodate a plastic drinking straw. The plastic topper depicts a frog-like creature sitting on a lily pad with an ornament on its back. The essential character of this article is imparted by the plastic tumbler.

The applicable subheading for the “Pokemon” and “Steve Austin” tumblers will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: 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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