CLA-2-39:S:N:N6:343 886822
Mr. Philip Freeman
Cain Customs Brokers Inc.
McAllen Foreign Trade Zone
Building M. Suite 215
McAllen, TX 78503
RE: The tariff classification of a plastic insulated thermal mug
and a plastic insulated mug with base from Mexico.
Dear Mr. Freeman:
In your letter dated May 26, 1993, on behalf of Zelco
Industries, you requested a classification ruling.
You have submitted a sample of an insulated thermal beverage
mug and base. You state that the mug alone will be imported as well
as the mug and base. The mug is primarily made of plastic with
pieces of rubber trim on the handle, thumb button and base. The mug
is insulated by a sealed air space. It has a spring closure which
seals the opening of the mug when not being used to prevent
spilling. The base has a bracket which allows the mug to be used in
the car. The literature you have attached states that the mug and
base are for use in the home, office, mobile home, car, boat, plane
or train.
The applicable subheading for the thermal mug and base will be
3924.10.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for tableware and kitchenware... of
plastics...other. The duty rate will be 3.4 percent ad valorem.
Articles classifiable under subheading 3924.10.5000, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
You state that all parts of the mug and holder except a small
"o" ring are manufactured in the United States. The mug and holder
are assembled and packed in Mexico. You state that you have
written to U.S. Customs Headquarters in Washington regarding this
assembly operation. You will receive a ruling regarding the
applicability of subheading 9802.0080, HTS, from that office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport