The tariff classification of plastic soft food pouch toppers from China

N277429 August 17, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Ms. Kaitlyn Tauber Winkeler OEC St. Louis 11960 Westline Industrial Drive, Ste 350 Maryland Heights, MO 63146 RE: The tariff classification of plastic soft food pouch toppers from China Dear Ms. Winkeler: In your letter dated June 22, 2016, on behalf of ChooMee Inc., you requested a tariff classification ruling. The submitted sample is identified as Sip’n Soft Pouch Toppers. This item is comprised of two individual toppers, packaged together for retail sale. Each topper is comprised of a feeding spout with a removable cap that is attached by a flexible strap so that the spout is located on one end of the strap and the cap is located on the other end of the strap. On the same end of the strap as the cap is a loop that is formed around the cap. The spout, strap, loop and cap are made of silicone plastic material and form one molded piece. The article is imported in various colors. With the cap situated as a closure on top of the spout, the entire article measures approximately 1¼” in height. The strap measures approximately 1½” in length and the loop measure approximately 1½” in diameter. This article is designed to be placed on the rigid plastic spout of a soft food pouch (not included) used for the feeding of babies 4 months and older. The spout itself, even with the cap removed, is mostly closed with a slit at the flexible silicone top through which the food is sipped. The baby can chew on the soft silicone spout as he or she regulates the flow of the soft food through the spout by sipping. The article, therefore, prevents spills by keeping the food within the pouch until the baby’s sipping pressure is applied and protects the baby’s mouth by overlaying the soft spout on top of the rigid spout that is part of the food pouch. The applicable subheading for the Sip’n Soft Pouch Toppers will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate 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 https://hts.usitc.gov/current. 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 Gary Kalus at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division