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NY H88211




February 15, 2002

CLA-2-39:RR:NC:SP:222 H88211

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

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

RE: The tariff classification of plastic decorative bottle toppers from China.

Dear Ms. Beltran:

In your letter dated January 31, 2002, on behalf of your client Promotional Partners Group Ltd., you requested a tariff classification ruling.

You have submitted three samples of plastic decorative bottle toppers. The bottle toppers represent Christmas characters: Santa, Hermie, (one of Santa’s elves) and Rudolph. The plastic bottle toppers are designed to be used with plastic beverage bottles. They are packaged, one each in a polybag and placed around the neck of the bottle. The toppers are placed over the bottle caps as a decoration. These toppers do not have any threading on the inside-surface and therefore cannot be substitutes for the bottle caps. They serve no function in sealing the bottle.

The samples are returned as you requested.

The applicable subheading for the plastic decorative 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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