CLA-2-39:OT:RR:E:NC:N4:421

Mr. Jerome Renard
Unifunnel, LLC
P.O. Box 1913
Beverly Hills, CA 90213

RE: The tariff classification of a funnel holder from China

Dear Mr. Renard:

In your letter dated April 26, 2009, you requested a tariff classification ruling.

Photographs were provided with your letter. The funnel holder is designed to hold standard-size funnels in place, making it easier to transfer fluids. The funnel holder is composed of glass fiber reinforced polyamide plastic and is shaped like a pair of pliers with a spring torque action. The device features four stabilizing prongs designed to be inserted into a container or tank opening. Once the prongs are inside the opening, the user simply releases the tool. The funnel holder, with its adjustable rings, creates a steady base that holds a funnel securely in place while the user has both hands free to pour the contents of one container into another.

The applicable subheading for the Unifunnel funnel holder will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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