The tariff classification of a novelty beverage dispenser from China

N097123 March 18, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a novelty beverage dispenser from China Dear Ms. Tsiavos: In your letter dated March 8, 2010, you requested a tariff classification ruling. The sample submitted with your request is identified as the “Bar Boobs” beverage dispenser, item 94021. It is a beverage dispenser molded from food grade plastics in the form of breasts with the nipples being the spouts. The dispenser is designed to be worn on the body with a plastic halter strap and an elastic back strap. It is imported with a small funnel for filling the two openings located on the back. The applicable subheading for the novelty beverage dispenser will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division