The tariff classification of a plastic baby teether from China

N340381 June 21, 2024 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Mr. Larry Hart Fridababy LLC 82 NE 26TH St Unit 101 ,Miami, FL 33137 RE:  The tariff classification of a plastic baby teether from China Dear Mr. Hart: In your letter dated May 28, 2024, you requested a tariff classification ruling.  A photograph and the importer’s website were reviewed. The item is referred to as the Get-A-Grip Teether.  The teether is made of 100% silicone plastic and is designed for infants 3 months of age and up.  The green teether has a bar handle the infant grabs onto and a wrist-hugging design that wraps around the wrist for a secure hold.  This wrist-hugging design prevents accidental tossing and dropping of the item.  The article features different textures to encourage teething and relieve sore gums. The teether has no moving parts and is primarily utilitarian in function.  The item is available in green, pink, and blue colors. You suggest that this item would be correctly classifiable under subheading 9503.00.0071, Harmonized Tariff Schedule of the United States, (HTSUS), as a toy. We disagree. The item is not a toy principally designed for amusement. The physical characteristics of the instant teethers strongly suggest a utilitarian principal use 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, therefore classification in heading 9503 is precluded. The applicable subheading for the Get-A-Grip Teether will be 3924.90.5650, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other.” The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. Duty rates are provided for your convenience and are subject to change. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division