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NY A89805




December 19, 1996

CLA-2-39:RR:NC:2:222 A89805

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Maphra P. Wilson
American Accessories International
901 E. Summit Hill Dr.
Knoxville, TN 37915

RE: The tariff classification of plastic football helmet shaped bottle toppers from Hong Kong.

Dear Ms. Wilson:

In your letter dated November 20, 1996, you requested a tariff classification ruling.

You have submitted two samples of football helmet shaped bottle toppers. Both bottle toppers are identical with the exception that one topper has the "Budweiser" logo printed on both sides, while the other topper has the "Bud Light" logo printed on both sides. The toppers are made of polyvinyl chloride. They measure approximately 2 3/8 inches long by 1 3/4 inches wide by 2 inches tall. There are three plastic clips on the inside of the helmet shaped toppers to grasp the cap on a long neck beer bottle. These bottle toppers are not designed for product freshness and have no practical use.

The samples are being returned as requested.

The applicable subheading for the plastic football helmet shaped bottle toppers will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

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 Alice Masterson at 212-466-5892.

Sincerely,

Roger J. Silvestri
Director

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