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NY 801929

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September 29, 1994

CLA-2-39:S:N:N6:221 801929

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9590; 8714.99.9000

Mr. Don Dyer
Spotway Canada Wide Sales Inc.
Unit 3
165 Fisher Mills Road
Cambridge, Ontario, Canada N3C 1E1

RE: The tariff classification of beverage holders and splash guards from Canada.

Dear Mr. Dyer:

In your letter dated August 31, 1994, you requested a tariff classification ruling.

The beverage holder is a cylindrically shaped, open bottom container which tapers at the bottom. It is molded from plastics materials. A clamp on one side allows the holder to be attached onto the handle bars of a bicycle, the handle of a lawn mower, or other tubular frames. The holder accommodates various sizes of beverage cans, soft drink bottles and other drink containers.

The dirt and splash guard is also molded from plastics. It incorporates clamps to allow for attachment onto the tubular frame of a bicycle.

The applicable tariff provision for the beverage holder will be 3926.90.9590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

The applicable tariff provision for the dirt and splash guard will be 8714.99.9000, HTSUSA, which provides for other parts and accessories for bicycles. The general rate of duty will be 10 percent ad valorem.

 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

Sincerely,

Jean F. Maguire
Area Director

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