CBP Ruling N303960 — The tariff classification of a teether from China.

Tariff classification

Headings: 3924

Product description

You submitted a sample of an item identified as a teething toy, which consists of a small ice cream cone shaped article made of silicone. The instant item is solid silicone, not water filled. The item features a nubby surface on the “ice cream” portion that will encourage teething infants to chew on it and relieve pain associated with teeth growing in. The “cone” portion features a cut-out for easy grip. The item measure approximately 3.75” in length, 3” at its widest point and almost .5” in thickness at its center. The edges are tapered for comfort. You suggest that this item would be correctly classifiable under subheading 9503.00.0071 as a toy. However, this office does not agree. The item is not a toy principally designed for amusement. The fact that the teether is in the shape of an ice cream cone does not transform it into a toy, and its primary purpose -- to help soothe an infant’s gums -- is evident in its design and construction. Any amusement the item may provide is incidental to the utilitarian purpose as a teether.

CBP rationale

The applicable subheading for the teether will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles and hygienic or toilet articles, of plastics: other: other…other.

Full text

N303960 April 30, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Kimberly M. Grizzard Unique Logistics International ATL LLC 2727 Paces Ferry Rd., Bldg 1, Ste 1 Atlanta, GA 30339 RE: The tariff classification of a teether from China. Dear Ms. Grizzard: In your letter dated April 12, 2019, you requested a tariff classification ruling. You submitted a sample of an item identified as a teething toy, which consists of a small ice cream cone shaped article made of silicone. The instant item is solid silicone, not water filled. The item features a nubby surface on the “ice cream” portion that will encourage teething infants to chew on it and relieve pain associated with teeth growing in. The “cone” portion features a cut-out for easy grip. The item measure approximately 3.75” in length, 3” at its widest point and almost .5” in thickness at its center. The edges are tapered for comfort. You suggest that this item would be correctly classifiable under subheading 9503.00.0071 as a toy. However, this office does not agree. The item is not a toy principally designed for amusement. The fact that the teether is in the shape of an ice cream cone does not transform it into a toy, and its primary purpose -- to help soothe an infant’s gums -- is evident in its design and construction. Any amusement the item may provide is incidental to the utilitarian purpose as a teether. The applicable subheading for the teether will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles and hygienic or toilet articles, of plastics: other: other…other.” The rate of duty will be 3.4 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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