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.


Jean F. Maguire
Area Director
New York Seaport