CLA-2-39:RR:NC:SP:221 L88694

Mr. Godfrey LeBoeuf Jr.
Fast Crab, L.L.C.
P.O. Box 1330
Gray, Louisiana 70359

RE: The tariff classification of a salt/pepper shaker/bottle opener from China.

Dear Mr. LeBoeuf:

In your undated letter, received in this office on November 8, 2005, you requested a tariff classification ruling.

A sample was provided with your letter. The salt/pepper shaker is a 6 ½ inch high bottle-shaped dispenser composed of molded plastic with a removable perforated top. The bottom of the shaker incorporates a spring device that can be used to remove bottle caps. As you requested, the sample will be returned.

The applicable subheading for the salt/pepper shaker/bottle opener will be 3924.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: salt, pepper, mustard and ketchup dispensers and similar dispensers. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division