N242994 N2 Ruling Active

The tariff classification of mouthguards

Issued June 28, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Descriptive literature was provided with your letter. The Snore-MD is a mouthguard made of injection molded plastics. It is a non-prescription device that assists in keeping airflow open to the mouth, thus alleviating snoring. This mouthguard may be adjusted by the consumer to achieve a better fit inside the mouth.

CBP rationale

The applicable subheading for the Snore-MD mouthguard will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other.

Full text

N242994 June 28, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. James Fallon Apnea Sciences Corporation 27071 Cabot Road, Building #118 Laguna Hills, CA 92653 RE: The tariff classification of mouthguards Dear Mr. Fallon: In your letter dated June 5, 2013, you requested a tariff classification ruling. Descriptive literature was provided with your letter. The Snore-MD is a mouthguard made of injection molded plastics. It is a non-prescription device that assists in keeping airflow open to the mouth, thus alleviating snoring. This mouthguard may be adjusted by the consumer to achieve a better fit inside the mouth. The applicable subheading for the Snore-MD mouthguard will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. You did not identify the county of origin in your letter. The rate of duty provided above is the rate applicable to these products when manufactured in a country with which the United States has Normal Trade Relations. 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, Thomas J. Russo Director National Commodity Specialist Division

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