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NY I81256

May 14, 2002

CLA-2-39:RR:NC:2:222 I81256


TARIFF NO.: 3924.10.4000

Vicki Owens
Blue Ridge International Products Company P. O. Box 989
Freeport, Florida 32439

RE: The tariff classification of a Simpsons Talking Coaster Set from China.

Dear Ms. Owens:

In your letter dated April 25, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as a Simpsons (from the television program of the same name) Talking Coaster Set. There is no item number stated in your request. The coasters are constructed of a hard plastic material with Homer Simson’s picture on the surface of each one. The coaster is designed to hold a beverage glass, can or bottle. When a beverage is placed on the talking coaster the user will hear the animated voice of Homer from the Simpsons saying “MmmmmmBeer.” The voice emanates from an IC chip inside the coaster. The coaster set will be classified in Chapter 39 of the HTSUS as other household articles. You have not requested that the samples be returned to your office.

The applicable subheading for the Simpsons Talking Coaster Set will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Tableware and kitchenware: other.” The rate of duty will be 3.4 % ad valorem.

Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, tradename or copyright recorded with the United States Customs Service. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.

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.


Robert B. Swierupski

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