N084067
CLA-2-39:OT:RR:NC:N4:422
Marcela Morales
Bill Polkinhorn, Inc.
2401 Portico Blvd
Calexico, CA 92231
RE: The tariff classification of plastic beer bongs from Mexico
Dear Ms. Morales:
In your letter dated November 10, 2009, on behalf of Compro Sales, Inc., you requested a tariff classification ruling.
The submitted illustrations depict items that are all identified as beer bongs, each of which is designed to facilitate the drinking of beer at a rapid speed. Five different items are depicted and are further described as follows:
Head Rush Beer Bong Ultimate Funnel & Tube – This item consists of a 22” long by ¾” diameter tube made of polypropylene (PP) plastic material connected to a 7¾” black plastic funnel.
Head Rush Beer Bong Xtreme Funnel & Tube – This item consists of a 68¼” long by ¾” diameter tube made of PP connected to a 7¾” black plastic funnel. Connected to the other end of the tube is a ball valve that allows for the passage or stoppage of beer. Connected to the ball valve is a nipple with a ridge where the user places his or her mouth to receive beer.
Head Rush Beer Bong Double Header Funnel & Tube – This item consists of two tubes, each measuring 68¼” long by ¾” diameter, each made of PP and each connected to the same 7¾” black plastic funnel by a Y shaped nipple connector. Connected to the other end of each of the two tubes is a ball valve that allows for the passage or stoppage of beer. Connected to each ball valve is a nipple with a ridge where each of two users places his or her mouth to receive beer.
Head Rush Bottle Beer Bong – This item consists of a 5” long by 1” diameter tube made of PP. Inserted into one end of the tube is a narrower tube that measures 9¼” long by 3/16” diameter. The other end of the narrower tube is designed to be inserted into the open top of a beer bottle.
Head Rush Can Beer Bong – This item consists of a plastic funnel that has a shape that is similar to the top of a beer bottle. The funnel measures approximately 2½” in diameter at its largest opening and that side is designed to fit over the top of a beer can. The smaller opening at the other end measures 7/8” in diameter and the funnel measures approximately 5½” in length.
You have suggested that these five items are correctly classified in subheading 9505.90.6000. However, we do not agree that these items are correctly classified in the subheading that you have proposed. These utilitarian funnels are not in the shape of a recognized festive motif. They are merely generic drinking funnels and are not limited in use to a specific holiday.
The applicable subheading for all five Beer Bongs listed above will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division