CLA-2-39:S:N:N3G:221 853994
Mr. Byron Johnson
McClary, Swift & Co., Inc.
P.O. Box 370
Blaine, Washington 98230
RE: The tariff classification of a receptacle for lottery
tickets from Canada.
Dear Mr. Johnson:
In your letter dated June 26, 1990, on behalf of Playcentre
Enterprises Ltd., Canada, you requested a tariff classification
ruling.
The receptacles are composed of plastics. They are shipped in
five pieces boxed together. The receptacles are approximately 37
inches in height and have a diameter of 12 inches. The receptacles are
designed for use by Lotteries to reduce instant lottery ticket litter,
and are meant for use in commercial locations where lottery tickets are
sold. A purchaser of a lottery ticket could use the sloped lid of the
receptacle as a base on which to scratch the ticket's latex coating,
the removed coating itself sliding over the sloped surface and through
holes into the receptacle. The non-winning tickets can be disposed of
through the open hole next to the lid's scratching surface. A garbage
bag may be used inside the receptacle to collect the paper and debris
for disposal.
The applicable subheading for the plastic receptacles for lottery
tickets will be 3926.90.9050, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of plastics. The rate
of duty will be 5.3 percent ad valorem.
Goods classifiable under subheading 3926.90.9050, HTS, which have
originated in the territory of Canada, will be entitled to a 4.2
percent ad valorem rate of duty under the United States- Canada Free
Trade Agreement (FTA) upon compliance with all applicable regulations.
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