L80328 L8 Ruling Active

The tariff classification of plastic teethers from China.

Issued November 3, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The submitted sample is a Chewy Water Soother/Teether (no style number indicated). The teether is made of plastic and is filled with purified distilled water. It is designed to be cooled in the refrigerator until used. The textured surface and easy to grasp design invite babies to bite and chew while the water’s cooling action soothes the pain in tender gums. The teether is fashioned in a variety of colors and shapes.

CBP rationale

The applicable subheading for the Chewy Water Teether will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY L80328 November 3, 2004 CLA-2-39:RR:NC:SP:221 L80328 CATEGORY: Classification TARIFF NO. 3926.90.9880 Ms. Elizabeth Defterderian Munchkin, Inc. 16689 Schoenborn Street North Hills, CA 91343 RE: The tariff classification of plastic teethers from China. Dear Ms. Defterderian: In your letter dated October 6, 2004, you requested a classification ruling. The submitted sample is a Chewy Water Soother/Teether (no style number indicated). The teether is made of plastic and is filled with purified distilled water. It is designed to be cooled in the refrigerator until used. The textured surface and easy to grasp design invite babies to bite and chew while the water’s cooling action soothes the pain in tender gums. The teether is fashioned in a variety of colors and shapes. The applicable subheading for the Chewy Water Teether will be 3926.90.9880, 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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