The tariff classification of a bottle pourer from Taiwan

N015460 August 27, 2007 CLA-2-39:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive, P.O. Box 1199 Williston VT 05495 RE: The tariff classification of a bottle pourer from Taiwan Dear Ms. Ramsey: In your letter dated August 2, 2007, you requested a tariff classification ruling. The sample submitted with your request is identified as a twist-on bottle pourer, item 58900. The pourer incorporates a threaded bottle cap that fits on most soda and water bottles with screw-on caps. It is made of acrylonitrile butadiene styrene (ABS) plastic and incorporates a long pouring spout and a handle. The applicable subheading for the bottle pourer will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, National Commodity Specialist Division