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NY 804717

December 14, 1994

CLA-2-49:S:N8:234 804717


TARIFF NO.: 4911.99.8000

Ms. Laura Nomikos
Matol Botanical International Ltd.
1563 Solano Avenue, Suite 494
Berkeley, California 94707-2116

RE: The tariff classification of a milk cap, known as POG, from New Zealand

Dear Ms. Nomikos:

In your letter dated November 23, 1994, you requested a tariff classification ruling. A sample of the merchandise was submitted, which will be retained for reference.

The sample is a circular disc of paper or paperboard, approximately 4 cm in diameter and 1.07 mm in thickness, printed on one face by a letterpress process with the logo (picture and text) of the Waialua Boat Club.

You characterize the sample as a "milk cap which is used as a game for children, as a marketing promotional item, as well as a collectible piece."

The Customs Service has previously ruled with respect to such merchandise. In HQ 953927, dated May 20, 1993, we stated:

It is our understanding that such an item is known as a POG. The name is derived from Passion fruit, Orange, Guava. Similar discs were originally used to cap a drink made from these fruits.

While we understand that POGs are sometimes used to play a game, it is our belief that the principal use of POGs in the United States at this time is as collectibles.

Accordingly, the applicable subheading for the article of your inquiry will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) printed matter. The rate of duty will be 4.9 percent.

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.


Jean F. Maguire

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