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NY B87341




July 22, 1997

CLA-2-39:RR:NC:2:221 B87341

CATEGORY: CLASSIFICATION

TARIFF NO.: 3917.32.6010; 3917.32.6020; 3917.32.6050

Ms. Rose Beltran
Alliance Customs Clearance Inc.
100 Oceangate, Plaza 200
Long Beach, CA 90802

RE: The tariff classification of the Taco Bell Eyeball Straw from China.

Dear Ms. Beltran:

In your letter dated June 23, 1997, on behalf of PFS, you requested a tariff classification ruling.

A sample of the eyeball straw was submitted with your letter. The straw, which is composed of an unspecified plastics material, is twirled. The plastic eyeball is securely fitted within a plastic eye socket, which in turn is securely fitted to the straw. The straw is functional. The eyeball straw will be distributed in Taco Bell restaurants as a promotional item.

The applicable subheading for the eyeball straw will be subheading 3917.32.60, HTS, which provides for other tubes, pipes and hoses, not reinforced or otherwise combined with other materials, without fittings. The ninth and tenth digits of the subheading are dependent on the type of plastic used. They would be 10, 20 or 50 depending on whether the plastic was polyvinyl chloride, polyethylene or another plastic. Plastic straws so classified are subject to a general rate of duty of 3.1 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 Joan Mazzola at 212-466-5580.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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