CLA-2-73:RR:NC:N1:113 D80042

Mr. John Hall

J. Hall Marketing

P.O. Box 27805

Minneapolis, MN 55427

RE: The tariff classification of hip flasks from the United Kingdom

Dear Mr. Hall:

In your letter dated July 8, 1998, you requested a tariff classification ruling.

The merchandise is the Stirrup Flask. It is a stainless steel hip flask used to hold 4 ounces of brandy or other spiritous liquor.

The applicable subheading for the hip flask will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, containers of the kind normally carried on the person, in the pocket or in the handbag. The

rate of duty will be 7.8 percent

ad valorem.

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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski

Director

National Commodity

Specialist Division