The tariff classification of stopper bottle caps from China

N076487 October 7, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Miss Leslie Grillo QVC 1200 Wilson Drive, Mail Code 232 West Chester, PA 19382 RE: The tariff classification of stopper bottle caps from China Dear Ms. Grillo: In your letter dated September 21, 2009, you requested a tariff classification ruling. A photograph was provided with your letter. The “Show Stoppers” (Item Number H164599) is a set of four plastic bottle stoppers, each incorporating two battery operated LED lights. The decorative stoppers are designed to fit most wine and liquor bottle openings. The lights can be set to one of three modes: a steady colored light, a strobe effect, or a sound responsive mode that flickers to the sound in the room. The lights are not meant to provide any significant illumination of the surrounding area, but rather to illuminate only the stoppers and the bottles for decoration. The applicable subheading for the stopper bottle caps 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