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HQ 956682




November 23, 1994

CLA-2 CO:R:C:F 956682 K

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.50

District Director
U.S. Customs Service
Dallas/Fort Worth District
1215 Royal Lane
Dallas/Fort Worth Airport, Texas 75261-0950

RE: Application For Further Review of Protest No. 5501-94-100150; TMI, Inc. And Classification of A Novelty Cocktail Glass

Dear District Director:

The following is our response to the referral by your office, dated June 30, 1994, of the request for further review of the above-referenced protest.

FACTS:

The consumption entry covering the imported merchandise, a novelty cocktail glass, was liquidated on April 8, 1994, under the provision for other toys (except models), not having a spring mechanism, subheading 9503.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), with duty at the general rate of 6.8 percent ad valorem. A timely classification protest under 19 U.S.C. 1514 was received on May 27, 1994. The protestant requests reliquidation of the entry with classification of the novelty cocktail glass under the provision for other household articles of plastics, in subheading 3924.10.5000, HTSUS, with duty at the general rate of 3.4 percent ad valorem.

During the further review procedure, a sample of the merchandise in question was requested and received. The literature refers to number 8503, a "Novelty Drinking Glass", and depicts a tall cone-shaped stemmed plastic glass and a winding plastic straw. A liquid drink is depicted in the glass. The literature indicates that the article is completely safe, that it is nontoxic, that it should be washed before using, and that it should be used for cold drinks only.

The invoice for the merchandise involved in the protest refers to item number 53-150, as a plastic "Novelty Cocktail Glass" with a straw. It is indicated that the sample submitted
is for item number 53-150. The sample is a cone-shaped stemmed plastic glass in the shape of a cocktail glass and it contains a winding plastic straw.

ISSUE:

The issue is whether the "Novelty Cocktail Glass" is a toy or a functional article of utility and thus classified as a household article of plastic.

LAW AND ANALYSIS:

Based upon the sample submitted during the protest review procedure, we conclude that the "Novelty Cocktail Glass" is a functional article of utility used for serving cold drinks and that it is not a toy. Accordingly, the article is classified as a household article of plastic.

HOLDING:

The plastic "Novelty Cocktail Glass" with a straw as described above, is classified under the provision for other tableware, kitchenware, and other household articles of plastics, in subheading 3924.10.5000, with duty at the general rate of 3.4 percent ad valorem.

You are directed to allow the protest in full.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, Revised Protest Directive, dated August 4, 1993, a copy of this decision attached to Customs Form 19, Notice of Action, should be provided by your office to the protestant no later than 60 days from the date of this decision and any reliquidations of entries in accordance with this decision must be accomplished prior thereto. Sixty days from the date of this decision the Office of Regulations and Rulings will take steps to make this decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director

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