CLA-2-39:RR:NC:SP:222 B83932

Ms. Lori Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

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

Dear Ms. Aldinger:

In your letter dated March 25, 1997, you requested a tariff classification ruling.

The submitted sample is identified as a "Bud Light Talking Beer Mug", item #972189. The mug and lid are made of plastic. The lid is designed with a fishing pole, hat and a beer bottle on the top. The inside of the lid contains three "AAA" batteries. This beer mug talks when the button is pressed on the handle. It says "I love you man" and "you're not getting my bud light". The lid is fastened to the mug with a screw and can be disassembled from the mug for cleaning.

The applicable subheading for the plastic beer mug, item #972189, will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: other. 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 Alice Masterson at 212-466-5892.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division