N307916 N3 Ruling Active

The tariff classification of a teether from South Korea.

Issued December 9, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5650

Headings: 3924

Product description

You submitted a photograph and detailed description of a teether made in the shape of a ring with a grouping of four projections shaped to mimic a baby’s fingers. The projections are claimed to be just long enough to reach the back of the mouth but not long enough to be a choking hazard. The projections feature small nubs to sooth irritated gums. The baby can alternately chew on the ring or the projections. The solid color teether is made in one piece with no moving parts and is utilitarian in function.

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

N307916 December 9, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Tin Luong FNS Customs Brokers Inc. 1545 W. Francisco Street Torrance, CA 90501 RE: The tariff classification of a teether from South Korea. Dear Mr. Luong: In your letter dated November 25, 2019, you requested a tariff classification ruling. You submitted a photograph and detailed description of a teether made in the shape of a ring with a grouping of four projections shaped to mimic a baby’s fingers. The projections are claimed to be just long enough to reach the back of the mouth but not long enough to be a choking hazard. The projections feature small nubs to sooth irritated gums. The baby can alternately chew on the ring or the projections. The solid color teether is made in one piece with no moving parts and is utilitarian in function. 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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