The tariff classification of plastic beverage identification bands from China

N013796 July 26, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Francine Ramsey Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic beverage identification bands from China Dear Ms. Ramsey: In your letter dated June 25, 2007 you requested a tariff classification ruling. The submitted illustration depicts an item identified as “Set/8 Beverage ID Bands,” item number 62330. These items are bands made of 100% silicone that are used to identify one individual’s beverage from another. Each retail package includes one each of the following colors: white, pink, aqua, blue, yellow, orange, gray and green. When in use, each one can be slipped over a different bottle neck and pulled down over the bottle for a snug fit. They can be used on bottles or cans of soda or beer and can also fit most standard water glasses. They are marketed for use at parties, cookouts and gatherings where a variety of beverages are served to multiple guests. Each band has the word “mine” imprinted on one side and each measures approximately 2 inches in diameter. The applicable subheading for item number 62330 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division