CLA-2-95:OT:RR:NC:N4:424
Ms. Donna Shira
Sharrets, Paley, Carter and Blauvelt, P.C.
25 Broad Street
New York, NY 10004
RE: The tariff classification of various teethers from China
Dear Ms. Shira:
In your letter dated October 10, 2012, you requested a tariff classification ruling on behalf of Sassy.
Samples of four different styles of teethers were received with your inquiry. The first item is the circular-shaped “Beginning Bites,” style number 80028, which consists of one combination teether/rattler and one combination teether/squeaker toy. The teether/squeaker has a ridged outer plastic rim and plush zebra head that squeaks when played with. The teether/rattler has a plastic rim with raised circular bumps and a plush giraffe head that rattles when shaken.
The second and third items are the Butterfly Teether and Flutterby Teether, style numbers 61074 and 80106, respectively. The Butterfly Teether depicts a three-dimensional butterfly that has an amusing facial expression. Its colorful body has textured rings and yellow water-filled plastic rings with textured bumps. The Flutterby Teether is similarly constructed with a colorful body and amusing facial expression. It consists of a set of blue water-filled wings with grooves and a set of bendable plastic wings with raised bumps.
The last item is the Teething Tail Fish, style number 80163. The item resembles a fish and is constructed with a colorful body with textured bumps and ridges and has a blue water-filled tail. The three-dimensional head of the fish has an amusing facial expression. All of the aforementioned samples are being retained for reference purposes.
The Beginning Bites, Butterfly Teether, Flutterby Teether and Teething Tail Fish are composite goods which incorporate both amusing and utilitarian features. While the teether portion will help soothe an infant’s gums, they all consist of multiple bright colors and amusing toy-like features and characteristics which are clearly inviting to an infant. It is this office’s opinion that the utilitarian aspect is incidental to the amusement each item provides.
The applicable subheading for the Beginning Bites, Butterfly Teether, Flutterby Teether and Teething Tail Fish teethers 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 http://www.usitc.gov/tata/hts/.
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 James Forkan at (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division