The tariff classification of a plastic teether from Mexico.

NY 805207 December 27, 1994 CLA-2-39:S:N:N6:221 805207 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Ms. Cecilia A. Cormier Hasbro, Inc. 1027 Newport Avenue P.O.Box 1059 Pawtucket, Rhode Island 02862-1059 RE: The tariff classification of a plastic teether from Mexico. Dear Ms. Cormier: In your letter dated November 28, 1994, you requested a tariff classification ruling. The "Fun 'n Fruity Water Filled Teether," article number 3158, consists of a molded plastic half ring and a soft vinyl material filled with water and then heat sealed. When chilled in a refrigerator, the teether acts as a cold compress for a baby's gums and helps reduce teething discomfort. As you requested, your sample is being returned. The applicable subheading for the teething ring will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport