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B87080 B8 Ruling Active

The tariff classification of teethers from China.

Issued July 9, 1997 by U.S. Customs and Border Protection.

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B8 B87080 (July 9, 1997)

Tariff classification

HTS codes: 3926.90.9890

Headings: 3926

Product description

The shoe shaped teether (Item #0011296) and the bear-with-umbrella shaped teether (Item #0091196) are both composed of plastics. The teethers are meant to soothe the gums of teething infants. As you requested, your samples are being returned.

CBP rationale

The applicable subheading for the plastic teethers will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY B87080 July 9, 1997 CLA-2-39:RR:NC:2:221 B87080 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Ms. Stacy Richards American Shipping Company, Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of teethers from China. Dear Ms. Richards: In your letter dated June 26, 1997, on behalf of Evenflo Company, Inc., you requested a tariff classification ruling. Two samples were submitted with your letter. The shoe shaped teether (Item #0011296) and the bear-with-umbrella shaped teether (Item #0091196) are both composed of plastics. The teethers are meant to soothe the gums of teething infants. As you requested, your samples are being returned. The applicable subheading for the plastic teethers will be 3926.90.9890, 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 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 Joan Mazzola at 212-466-5580. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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