The tariff classification of a "Pirate Flask" from China.

N053182 March 11, 2009 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Irene Tsiavos FunWorld 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a “Pirate Flask” from China. Dear Ms. Tsiavos: In your letter dated February 25, 2009, you requested a tariff classification ruling. You have submitted a photograph and a sample of item 94007, “Pirate Flask”, which is a plastic drinking flask that measures approximately 4-1/4” in height x 3-3/4” in width x 1” in thickness, with a removable cap attached to the flask by a textile cord that measures approximately 4-1/4” in length. The flask is sheathed in a 100% woven polyester pouch, with lace-up sides anchored by metal grommets. The pouch is decorated with glued-on plastic skull-and-crossbones, and has a textile strap that measures approximately 27” in length. The strap allows the flask to be worn around the neck, over the shoulder, or around the waist. Although stated to be a “costume accessory”, the flask is a fully-functional drinking flask that is not limited to costume use, as attested to by its food-grade general purpose plastic construction and attached hangtag, which reads: “Fill Up On Your Favorite Beverage With This Hearty Pirate’s Flask.” The applicable subheading for item 94007, “Pirate Flask”, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other." The rate of duty will be 5.3% 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/. We are returning your request for a classification ruling for item 94015, “Skeleton Drinking Belt” and item 94003, “Sexy Shots Garter”, and any related samples, exhibits, etc., because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11. We are unable to issue a ruling for item 94015, “Skeleton Drinking Belt” and item 94003, “Sexy Shots Garter”, because this request concerns issues (classification of “festive” sets and/or “festive” composite goods) which are currently before Headquarters. 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division