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NY G82418

October 18, 2000



TARIFF NO.: 3926.40.0000

Ms. Tracey Staffeldt
Lynx International, Inc.
24760 South Main Street
Carson, CA 90745

RE: The tariff classification of small plastic mugs from China.

Dear Ms. Staffeldt:

In your letter dated September 18, 2000, on behalf of your client Play by Play Toys & Novelties, Inc., you requested a tariff classification ruling.

The submitted sample is a small plastic mug with the “A&W Root Beer” logo printed on one side. The mug measures approximately 1-3/4 inches high by approximately 1-1/4 inches in diameter. The mug has no utilitarian use. In our opinion this article is of a type principally used as a decoration.

The applicable subheading for the plastic mug will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 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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