N114489 N1 Ruling Active

The tariff classification of silicone teethers from China

Issued August 2, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The teethers are composed of silicone. The teethers help provide comfort to a teething child. The teethers will be in the shapes of chicken wings and barbeque ribs.

CBP rationale

The applicable subheading for the silicone teethers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N114489 August 2, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Michael Bredemeier Little Toader LLC 2816 Delachaise Ct. Clearwater, FL 33761 RE: The tariff classification of silicone teethers from China Dear Mr. Bredemeier: In your letter dated July 6, 2010, you requested a tariff classification ruling. The teethers are composed of silicone. The teethers help provide comfort to a teething child. The teethers will be in the shapes of chicken wings and barbeque ribs. The applicable subheading for the silicone teethers 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

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