The tariff classification of erotic devices from China.

N034769 August 18, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Eric B. Goldstein G Spot Worldwide Enterprises P.O. Box 772301 Coral Springs, FL 33071 RE: The tariff classification of erotic devices from China. Dear Mr. Goldstein: In your letter dated July 31, 2008, you requested a tariff classification ruling. Photographs were provided with your letter. Styles E08-420, E09-100, E17-111 and TA70-420 are dildos said to be made of jelly-like material. These devices do not have any electronic components such as motors, vibrators or pumps, but may incorporate a small metal wire that allows them to be bent at various angles. Although you describe the jelly material as rubber, it is unlikely that the material meets the tariff definition of synthetic rubber. Note 4(a) of Chapter 40 of the Harmonized Tariff Schedule of the United States (HTSUS) describes synthetic rubber as "unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees C, will not break on being extended to three times their original length, and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1 1/2 times their original length." Polymers that do not meet this definition are classifiable as plastics of Chapter 39 of the HTSUS. If you believe that the jelly material comprising the erotic devices meets the Chapter 40 note 4(a) definition of synthetic rubber, then please provide twelve cross-linked dumbbell-shaped specimens for testing and verification. For purposes of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by Chapter 40 note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticizers and fillers, is not permitted. Submit samples prepared as described above, accompanied by the compounding recipe and the percent by weight of all ingredients. The applicable subheading for the dildos, when made of plastics, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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