The tariff classification of a liquor dispenser from China

N016275 September 13, 2007 CLA-2-84:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Martha De Castro Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of a liquor dispenser from China Dear Ms. De Castro: In your letter dated August 22, 2007 you requested a tariff classification ruling. Descriptive literature and a sample were submitted. The product you plan to import is described as a “World Globe Liquor Dispenser”, item number 1942. It consists of a plastic globe shaped dispenser with a metal stand. The stand incorporates a hand-operated valve with a spout that controls the flow of liquid. The handle is turned counter-clockwise on the nozzle to dispense liquids and turned clockwise to stop liquid flow. The sample will be returned as you requested. The applicable subheading for the liquor dispenser will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division