HQ 956682: Application For Further Review of Protest No. 5501-94-100150; TMI, Inc. And Classification of A Novelty Cocktail Glass

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 956682 

                        November 23, 1994

CLA-2 CO:R:C:F 956682 K

CATEGORY: Classification 

TARIFF NO.: 3924.10.50

District Director
U.S. Customs Service
Dallas/Fort Worth District
1215 Royal Lane
Dallas/Fort Worth Airport, Texas 75261-0950

RE: Application For Further Review of Protest No. 5501-94-100150;
    TMI, Inc. And Classification of A Novelty Cocktail Glass

Dear District Director:

     The following is our response to the referral by your
office, dated June 30, 1994, of the request for further review of
the above-referenced protest.

FACTS:

     The consumption entry covering the imported merchandise, a
novelty cocktail glass, was liquidated on April 8, 1994, under
the provision for other toys (except models), not having a spring
mechanism, subheading 9503.90.6000, Harmonized Tariff Schedule of
the United States (HTSUS), with duty at the general rate of 6.8
percent ad valorem.  A timely classification protest under 19
U.S.C. 1514 was received on May 27, 1994.  The protestant
requests reliquidation of the entry with classification of the
novelty cocktail glass under the provision for other household
articles of plastics, in subheading 3924.10.5000, HTSUS, with
duty at the general rate of 3.4 percent ad valorem.

     During the further review procedure, a sample of the
merchandise in question was requested and received.  The
literature refers to number 8503, a "Novelty Drinking Glass", and
depicts a tall cone-shaped stemmed plastic glass and a winding
plastic straw.  A liquid drink is depicted in the glass.  The
literature indicates that the article is completely safe, that it
is nontoxic, that it should be washed before using, and that it
should be used for cold drinks only.

     The invoice for the merchandise involved in the protest
refers to item number 53-150, as a plastic "Novelty Cocktail
Glass" with a straw.  It is indicated that the sample submitted 

                               -2-

is for item number 53-150.  The sample is a cone-shaped stemmed
plastic glass in the shape of a cocktail glass and it contains a
winding plastic straw.

ISSUE:

     The issue is whether the "Novelty Cocktail Glass" is a toy
or a functional article of utility and thus classified as a
household article of plastic. 

LAW AND ANALYSIS:

     Based upon the sample submitted during the protest review
procedure, we conclude that the "Novelty Cocktail Glass" is a
functional article of utility used for serving cold drinks and
that it is not a toy.  Accordingly, the article is classified as
a household article of plastic.

HOLDING:
     
     The plastic "Novelty Cocktail Glass" with a straw as
described above, is classified under the provision for other
tableware, kitchenware, and other household articles of plastics,
in subheading 3924.10.5000, with duty at the general rate of 3.4
percent ad valorem.

     You are directed to allow the protest in full.

     In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, Revised Protest Directive, dated August 4, 1993, a
copy of this decision attached to Customs Form 19, Notice of
Action, should be provided by your office to the protestant no
later than 60 days from the date of this decision and any
reliquidations of entries in accordance with this decision must
be accomplished prior thereto.  Sixty days from the date of this
decision the Office of Regulations and Rulings will take steps to
make this decision available to Customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette
Subscription Service, Freedom of Information Act and other public
access channels.

                         Sincerely,




                         John Durant, Director
                         Commercial Rulings Division