D86919 D8 Ruling Active

The tariff classification of infant care items from Thailand.

Issued February 9, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500, 9615.11.3000, 9603.29.4010, 3924.10.2000, 3924.10.5000, 4202.92.4500, 3926.90.9880

Headings: 4202, 9603, 3926, 9615, 3924

Product description

The submitted sample of infant care products is identified as item #201, a small diaper bag set. The set consists of two plastic baby bottles; one 8 ounce and one 4 ounce size, a plastic feeding bowl with lid, one 8-shape teether, a plastic fork and spoon and a plastic brush and comb set. These items are packaged together in an infant’s tote bag. The tote bag is composed of plastic with printed designs. A portion of the front panel is made of clear plastic with a zipper closure. The infant’s tote bag contains a zipper closure across the top and it has a webbed carry handle. This bag also has an open pocket on each end. Since the components of the set carry out different activities to meet various needs, they do not satisfy the requirements for classification as a set. The tote bag is of a class or kind that not only can be used for transporting infant care items, but may be used to carry other articles also. Each item including the tote bag is classified separately.

CBP rationale

The applicable subheading for the plastic feeding bowl with a lid will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the plastic spoon and fork will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles. The applicable subheading for the plastic baby bottles will be 3924.90.5500, HTS, which provides for...other household articles...of plastics. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic teether, presumed to be composed of plastics, will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The applicable subheading for the plastic infant tote bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The applicable subheading for the plastic hair brush, will be 9603.29.4010, HTS, which provides for...hair brushes, valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7 percent ad valorem. The applicable subheading for the plastic comb will be 9615.11.3000, HTS, which provides for combs, hair-slides and the like, of hard rubber or plastics, combs, valued over $4.

Full text

NY D86919 February 9, 1999 CLA-2-39:RR:NC:SP:222 D86919 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.5000; 3924.90.5500; 3926.90.9880; 4202.92.4500; 9603.29.4010; 9615.11.3000 Mr. Roberto Colon Eleven Eleven Corporation P. O. Box 305 Catano, PR 00963-0305 RE: The tariff classification of infant care items from Thailand. Dear Mr. Colon: In your letter dated December 30, 1998, you requested a tariff classification ruling. The submitted sample of infant care products is identified as item #201, a small diaper bag set. The set consists of two plastic baby bottles; one 8 ounce and one 4 ounce size, a plastic feeding bowl with lid, one 8-shape teether, a plastic fork and spoon and a plastic brush and comb set. These items are packaged together in an infant’s tote bag. The tote bag is composed of plastic with printed designs. A portion of the front panel is made of clear plastic with a zipper closure. The infant’s tote bag contains a zipper closure across the top and it has a webbed carry handle. This bag also has an open pocket on each end. Since the components of the set carry out different activities to meet various needs, they do not satisfy the requirements for classification as a set. The tote bag is of a class or kind that not only can be used for transporting infant care items, but may be used to carry other articles also. Each item including the tote bag is classified separately. The applicable subheading for the plastic feeding bowl with a lid will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the plastic spoon and fork will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic baby bottles will be 3924.90.5500, HTS, which provides for...other household articles...of plastics. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic teether, presumed to be composed of plastics, will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic infant tote bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the plastic hair brush, will be 9603.29.4010, HTS, which provides for...hair brushes, valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7 percent ad valorem. The applicable subheading for the plastic comb will be 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: other. The rate of duty will be 28.8 cents per gross plus 4.6 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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