NY 865045: The tariff classification of plastic display boxes fromMexico.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 865045

                                  July 29, 1991


CLA-2-39:S:N:N3G:221 865045  

CATEGORY:  Classification

TARIFF NO.: 3926.90.9090

Mr. William C. Cain
Cain Customs Brokers Incorporated
McAllen Foreign Trade Zone
6620 S. 36th - Building "I"
McAllen, texas  78503

RE:  The tariff classification of plastic display boxes from
Mexico.

Dear Mr. Cain:

     In your letter dated July 3, 1991, on behalf of Onwilo
Corporation, you requested a tariff classification ruling.  

     The plastic boxes are composed of a clear plastics material. 
The boxes will be used to display various materials from which
shoes will be manufactured.  In its imported condition, each box
will contain shoe parts or materials, such as brass eyelets or
leather or plastic swatches immersed in water.  The box and its
contents will be used to demonstrate the properties of the
materials, showing, for example, that the leather is waterproof
and that the plastic can breathe.  As you requested, your samples
are being returned.

     The applicable subheading for the plastic boxes and their
contents will be 3926.90.9090, 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.

     Articles classifiable under subheading 3926.90.9090, 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.

     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