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NY F81446

January 28, 2000

CLA-2-39:RR:NC:SP:222 F81446


TARIFF NO.: 3924.10.5000

Mr. Al Dwek
Telescope Structures, Inc.
109 Phillips Avenue
Deal, NJ 07723

RE: The tariff classification of a plastic matzoh box from China.

Dear Mr. Dwek:

In your letter dated November 17, 1999, and received in this office on December 30, 1999, you requested a classification ruling.

You have submitted a sample of an item that is identified as a matzoh box. It measures approximately 4 inches high and approximately 10-1/2 inches in diameter. This product consists of two pieces, the box and a cover with a knob in the center. The cover is made to fit inside the box for closure.

The sample as submitted is of clear plastic. You state that the box will be used to keep the matzohs on the table during Passover. You also state that the matzoh boxes will be imported in 4 sizes with gold stamping.

You suggest classification as a festive article in chapter 95. There is nothing about the sample as submitted that dedicates it for use at Passover. Neither have you provided any sales or marketing information. We do not believe that the construction or look of this article restricts it to use during Passover.

The sample is returned as you requested.

The applicable subheading for the clear acrylic box will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof 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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