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N043100 N0 Ruling Active

The tariff classification of a duck whistle from China.

Issued November 7, 2008 by U.S. Customs and Border Protection.

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N0 N043100 (November 7, 2008)

Tariff classification

HTS codes: 9208.90.0080

Headings: 9208

Product description

The first item is a plastic whistle in the shape of a duck’s head, measuring approximately 2.75 inches in length by 2 inches in width by 1.75 inches in height. The second item is a plastic whistle in the shape of a duck’s bill, measuring approximately 3 inches in length by 2 inches in width by 1 inch in height. Each whistle is retail packed together with a nylon carry cord on a blister card. The whistles are intended for use by children four and up to imitate the sound of a duck quacking.

Full text

N043100 November 7, 2008 CLA-2-92:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 9208.90.0080 Ms. Joann Mosqueda JA-RU, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a duck whistle from China. Dear Ms. Mosqueda: In your letter dated October 22, 2008, you requested a tariff classification ruling. Two samples were submitted, both identified as “Quack Quack Whistle”, style number 5066. The first item is a plastic whistle in the shape of a duck’s head, measuring approximately 2.75 inches in length by 2 inches in width by 1.75 inches in height. The second item is a plastic whistle in the shape of a duck’s bill, measuring approximately 3 inches in length by 2 inches in width by 1 inch in height. Each whistle is retail packed together with a nylon carry cord on a blister card. The whistles are intended for use by children four and up to imitate the sound of a duck quacking. The applicable subheading for the “Quack Quack Whistle”, style number 5066, will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part for “decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments: Other, Other.” The rate of duty will be 5.3% 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 Sharon Chung at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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