The tariff classification of wine stoppers from China

N244021 August 9, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Ted Conlon Fourstar Group USA 189 Main Street, Suite 31 Milford, MA 01757 RE: The tariff classification of wine stoppers from China Dear Mr. Conlon: In your letter dated July 8, 2013, you requested a tariff classification ruling. The sample provided with your request is a set of two identical locking wine stoppers packaged on a blister card and identified as item #61120370B. The plug portion of the stopper is composed of acrylonitrile butadiene styrene (ABS) and styrene-ethylene-butylene-styrene (SEBS) block copolymer. Both the ABS and the SEBS are thermoplastics. The top lever is made of stainless steel. The essential character is imparted by the thermoplastic components that form the actual stopper portion of the product. The applicable subheading for the locking wine stoppers, item #61120370B, will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures of plastics. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division