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F84234 F8 Ruling Active

The tariff classification of a silicone nipple set and a drinking spout set from the United Kingdom.

Issued March 23, 2000 by U.S. Customs and Border Protection.

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F8 F84234 (March 23, 2000)

Tariff classification

HTS codes: 3926.90.1500, 3924.10.5000, 4016.99.0500

Headings: 4016, 3926, 3924

Product description

The silicone nipple set (item #307) includes two nursing nipples for a baby bottle. The drinking spout set (item #128) consists of two drinking spouts designed to be attached to a cup. You did not state whether the drinking spouts are also composed of silicone or another plastic, or whether they are composed of rubber. Two classifications are provided below.

CBP rationale

The applicable subheading for the silicone nipple set will be 3926.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…nursing nipples and pacifiers. The applicable subheading for the drinking spout set, if composed of silicone or another plastic, will be 3924.10.5000, HTS, which provides for table and kitchenware of plastics, other. The applicable subheading for the drinking spout set, if composed of rubber, will be 4016.99.0500, HTS, which provides for other articles of vulcanized rubber other than hard rubber…household articles not elsewhere specified or included.

Full text

NY F84234 March 23, 2000 CLA-2-39:RR:NC:SP:221 F84234 CATEGORY: Classification TARIFF NO.: 3926.90.1500; 3924.10.5000; 4016.99.0500 Mr. Kevin Egan E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of a silicone nipple set and a drinking spout set from the United Kingdom. Dear Mr. Egan: In your letter dated February 28, 2000, on behalf of Avent Corp America, Inc., you requested a tariff classification ruling. Samples were provided with your letter. The silicone nipple set (item #307) includes two nursing nipples for a baby bottle. The drinking spout set (item #128) consists of two drinking spouts designed to be attached to a cup. You did not state whether the drinking spouts are also composed of silicone or another plastic, or whether they are composed of rubber. Two classifications are provided below. The applicable subheading for the silicone nipple set will be 3926.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…nursing nipples and pacifiers. The rate of duty will be 3.1 percent ad valorem. The applicable subheading for the drinking spout set, if composed of silicone or another plastic, will be 3924.10.5000, HTS, which provides for table and kitchenware of plastics, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the drinking spout set, if composed of rubber, will be 4016.99.0500, HTS, which provides for other articles of vulcanized rubber other than hard rubber…household articles not elsewhere specified or included. The rate of duty will be 3.4 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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