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NY 895070




March 9, 1994

CLA-2-39:S:N:N6:221 895070

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.50.0000

Mr. Anthony G. Bennett
801 N. Pitt Street, #1707
Alexandria, VA 22314

RE: The tariff classification of a toothpaste dispenser cap from Hong Kong.

Dear Mr. Bennett:

In your letter dated February 7, 1994, you requested a tariff classification ruling.

The sample submitted with your request is described as a "Toothpaste Topper." It is a threaded cap made of injection molded styrene plastic, designed to take the place of the existing cap on a tube of toothpaste. The cap is in the shape of a bear holding a hose attached to a backpack-type reservoir. When the tube is squeezed, toothpaste is forced out of the "nozzle" in the hose.

The applicable subheading for the toothpaste topper will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures of plastics. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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