CLA-2-39:S:N:N3G:221 854551

Mr. John Haedrich
Clearfreight
8647 Aviation Blvd.
Inglewood, CA 90301

RE: The tariff classification of plastic communion cups from Hong Kong and China.

Dear Mr. Haedrich:

In your letter dated July 17, 1990, on behalf of Autom Company, you requested a tariff classification ruling. The samples submitted with your letter are clear plastic communion cups with flared tops. The cups measure approximately one and a quarter inches in both height and top diameter. They will be used in religious ceremonies.

The applicable subheading for the communion cups will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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