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NY I81257





May 7, 2002

CLA-2-82:RR:NC:1:118 I81257

CATEGORY: CLASSIFICATION

TARIFF NO.: 8205.51.3030

Ms. Vicki Owens
Blue Ridge International Products Company P.O. Box 989
Freeport, FL 32439

RE: The tariff classification of a talking bottle opener from Hong Kong

Dear Ms. Owens:

In your letter dated April 25, 2002, you requested a tariff classification ruling.

You have described your sample as the Simpsons Talking Bottle Opener, item #77006. It is made of hard plastic and has a steel ring to open a bottle. When pressure is applied to the ring it features an animated voice of the cartoon character Homer Simpson, saying Mmmmmmmm Beer.

The applicable subheading for the talking bottle opener will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% ad valorem.

Consideration was given to classifying your product in subheading 8215.91.9000, HTS, as you have suggested. However, that classification was deemed inappropriate as the item is a handtool.

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 Kathy Campanelli at 646-733-3021.

Sincerely,

Robert B. Swierupski
Director,

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