The tariff classification of a plastic baby bottle, two plastic brush and comb sets and a plastic rattle from China.
Issued December 1, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500, 9615.11.1000, 9615.11.3000, 9503.90.6000
GRI rules applied: GRI 3(c)
Product description
The brush and comb in both samples B and C comprise sets put up for retail sale. Both parts are essential to the set. Following GRI 3(c) the sets are classifiable under the heading for combs (the heading which occurs last in the Tariff). Sample D is a plastic baby rattle. It is approximately 6 inches long and will be imported on a blister card.
CBP rationale
The applicable subheading for the plastic baby bottle will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics, other, other. The applicable subheading for the plastic brush and comb set is dependant on the value of the comb. You do not provide a value for the comb. If it is valued not over $4.50 per gross, the set will be classified in subheading 9615.11.1000 HTS, which provides for combs, hair-slides and the like, of hard rubber or plastics, combs, valued not over $4. The applicable subheading for the plastic rattle will be 9503.90.6000, HTS, which provides for other toys (except models) not having a spring mechanism.
Full text
NY 891928 December 1, 1993 CLA-2-39:S:N:N6:343 891928 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 9503.90.6000; 9615.11.1000; 9615.11.3000 Ms. Michele Lane Prestige Toy Corporation 140 Route 17 North Paramus N.J. 07652 RE: The tariff classification of a plastic baby bottle, two plastic brush and comb sets and a plastic rattle from China. Dear Ms. Lane: In your letter dated October 28,1993 you requested a classification ruling. You have submitted four samples. Sample A is a plastic baby bottle. It is approximately 7 3/4 inches high. It has a plastic cap and a rubber nipple with a plastic ring. The sample has the name Greber molded into the plastic. You state that the article as imported will not have the Gerber name. Sample B and C are brush and comb sets for babies. Sample B has the brush and comb packaged together in a plastic case. You state that sample C will be imported with the brush and comb packaged together on a blister card. Sample C as submitted with this letter is not on a blister card. The brush and comb in both samples B and C comprise sets put up for retail sale. Both parts are essential to the set. Following GRI 3(c) the sets are classifiable under the heading for combs (the heading which occurs last in the Tariff). Sample D is a plastic baby rattle. It is approximately 6 inches long and will be imported on a blister card. The applicable subheading for the plastic baby bottle will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics, other, other. The duty rate will be 3.4 percent ad valorem. The applicable subheading for the plastic brush and comb set is dependant on the value of the comb. You do not provide a value for the comb. If it is valued not over $4.50 per gross, the set will be classified in subheading 9615.11.1000 HTS, which provides for combs, hair-slides and the like, of hard rubber or plastics, combs, valued not over $4.50 per gross. The duty rate will be 14.4 cents per gross plus 2 percent ad valorem. If the comb is valued over $4.50 per gross, the set will be classified in subheading 9615.11.3000 HTS, which provides for combs, hair-slides and the like, of hard rubber or plastics, combs, valued over $4.50 per gross. The duty rate will be 28.8 cents per gross plus 4.6 percent ad valorem. The applicable subheading for the plastic rattle will be 9503.90.6000, HTS, which provides for other toys (except models) not having a spring mechanism. The duty rate will be 6.8 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
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