The tariff classification of a plastic high heel shoe-shaped wine bottle holder from China

N238938 March 26, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a plastic high heel shoe-shaped wine bottle holder from China Dear Ms. Liu: In your letter dated February 1, 2013, you requested a tariff classification ruling. The submitted sample is identified as a Wine Bottle Holder, Item Number A075BA01214. The item is in the shape and form of a high heel shoe. It is made of an overwhelming amount of polyresin plastic material that is mixed with a negligible amount of stone powder as filler. The part of the item that has the appearance of the upper of the simulated shoe is hand painted in a blue color. There are a series of bead-like pieces that are made of acrylic plastic material which are glued over the external surface area of the part of the item that has the appearance of the upper, although the underlining blue polyresin material is still visible in between the bead-like embellishment. The part of the item that has the appearance of the high heel and the sole are black in color. The interior of the item does not have the depth to encompass a foot. When in use, the bottom of a wine bottle (not included) is placed against the bottom of the interior of the item and it is leaned against the arched section of the simulated high heel shoe. The item measures approximately 8¾”L x 3¾”W x 7¾”H. The item is also imported in pink and in purple. As you requested the sample will be returned to you. The applicable subheading for Item Number A075BA01214 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, Thomas J. Russo Director National Commodity Specialist Division