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