CLA-2-83:RR:NC:N1:113 L81732
Ms. Terry Mineo
World Kitchen, Inc.
5500 N. Pearl Street
Rosemont, IL 60018
RE: The tariff classification of twist tie and dispenser from Taiwan.
Dear Ms. Mineo:
In your letter dated December 10, 2004, you requested a ruling on tariff classification.
The sample you provided is item # 7095000427. The merchandise consists of 50 feet of twist-tie material in a plastic hanging dispenser. The twist ties can be cut to any desired length by a cutter in the dispenser.
The applicable subheading for this product will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, caps and lids, capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, and parts thereof, of base metal, other. The general rate of duty will be 2.6 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division