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N303097 N3 Ruling Active

The tariff classification of a teething toy from Sri Lanka

Issued March 20, 2019 by U.S. Customs and Border Protection.

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N3 N303097 (March 20, 2019)

Tariff classification

HTS codes: 9503.00.0071

Headings: 9503

Product description

A photograph and description of the “Lela Natural Rubber Teething Toy,” Art# 1313004311, were submitted with your request. “Lela,” a 100% natural rubber latex teething toy depicting a fawn, measures approximately 4” x 2” x 5.5”. It is marketed as baby’s first toy as it is small enough for baby to grab and hold while it also contains a squeaky element inside. “Lela” acts as a new playmate for a newborn that will stimulate its senses while also doubling as a teething device that is perfect for baby’s delicate gums. The item is principally designed for the amusement of children under 3 years of age.

CBP rationale

The applicable subheading for the “Lela Natural Rubber Teething Toy” will be 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.

Full text

N303097 March 20, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Megan Kepler Lassig Inc. 629 Entler Avenue, Suite 38 Chico, CA 95928 RE: The tariff classification of a teething toy from Sri Lanka Dear Ms. Kepler: In your letter submitted February 19, 2019, you requested a tariff classification ruling. A photograph and description of the “Lela Natural Rubber Teething Toy,” Art# 1313004311, were submitted with your request. “Lela,” a 100% natural rubber latex teething toy depicting a fawn, measures approximately 4” x 2” x 5.5”. It is marketed as baby’s first toy as it is small enough for baby to grab and hold while it also contains a squeaky element inside. “Lela” acts as a new playmate for a newborn that will stimulate its senses while also doubling as a teething device that is perfect for baby’s delicate gums. The item is principally designed for the amusement of children under 3 years of age. The applicable subheading for the “Lela Natural Rubber Teething Toy” will be 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” The rate of duty will be Free. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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