CLA-2-45:S:N:N8:230 881302
Mr. Noel O. Santos
KEL International
1838 El Camino Real # 111
Burlingame, CA 94010
RE: Tariff classification of an acrylic topped cork bottle stopper
from Taiwan
Dear Mr. Santos:
In your letter dated December 9, 1992, on behalf of Wine
Things Unlimited, you requested a tariff classification ruling.
The ruling was requested on an acrylic topped cork bottle stopper. A
sample was submitted. It consists of a clear round acrylic top attached to a
cork stopper. The stopper is made of natural cork and is tapered from an
approximate diameter of 20 mm to 16 mm. It is at least 23 mm in length. The
essential character of the stopper is imparted by the cork because the cork
provides the function for the stopper.
The applicable subheading for the acrylic topped cork bottle stopper
will be 4503.10.4000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for articles of natural cork; corks and
stoppers; tapered and of a thickness (or length) greater than the maximum
diameter; other (than with maximum diameter not over 19 mm); other (than
wholly of cork). The rate of duty will be 15.4 cents per kilogram based on
the total net weight.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport