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NY M87366

November 1, 2006

CLA-2-39:RR:NC:SP:221 M87366


TARIFF NO.: 3924.10.4000

Mr. Ronald Scinta
Chaucer Crown, Inc.
870 Bellemeade Place
Alpharetta, GA 30004

RE: The tariff classification of a plastic novelty drink mug from China.

Dear Mr. Scinta:

In your letter dated October 10, 2006, you requested a tariff classification ruling.

The submitted sample is identified as a novelty moose/elk eggnog mug, or “Melk Mug™. The 8-ounce mug is made of frosted polystyrene plastic and features moose antlers, eyes and nose. The mug is fashioned on a pedestal base. The antlers can be used as handles.

You describe the mug as similar to the eggnog cup featured in the movie “National Lampoon’s Christmas Vacation,” and suggest classification in chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) as a festive article. The moose is not a recognized symbol of the Christmas holiday, and therefore the mug does not meet the requirements for classification as a festive article of chapter 95.

The applicable subheading for the plastic novelty drink mug 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.


Robert B. Swierupski

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