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NY M80577




March 15, 2006

CLA-2-39:RR:NC:SP:221 M80577

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.10.4000

Mr. Donald P. Lugge
1410 Crisnik Dr.
O’Fallon, IL 62269

RE: The tariff classification of a plastic beverage holder from China.

Dear Mr. Lugge:

In your letter dated January 22, 2006, and received in this office on February 15, 2006, you requested a classification ruling.

The submitted sample is identified as an illuminated holder for a beverage container. No style number is indicated for this product. The beverage holder is composed of a thick hollow cylinder of foam thermal insulation. The inside of the insulated cylinder is designed to receive a beverage can of the usual 12-ounce size. The outer surface of the cylinder is composed of sturdy plastic. A group of small (LED) lamps provide a light source for eye-catching designs and graphics that spell a name, message or slogan. The battery compartment is located in the base of the holder. An on/off switch connection is provided between the battery and lamps to control the illumination of the lamps. The consumer is given the option of controlling the illumination of the holder. The essential character of this item is imparted by the beverage holder, not the lights.

The applicable subheading for the plastic beverage holder will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 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,

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