CLA-2-39:S:N:N6:221 805204

Ms. Cecilia A. Cormier
Hasbro Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of a plastic teether from Mexico.

Dear Ms. Cormier:

In your letter dated November 28, 1994, you requested a tariff classification ruling.

Two samples were submitted. The "Disney Babies Teethe & Cool" (article number 3199) and the "Sesame Street Teethe & Cool" (article number 3659) are identical but for the cartoon characters printed on them. Both teethers consist of a soft vinyl material filled with water and then heat sealed. When chilled in a refrigerator, the teether acts as a cold compress for a baby's gums and helps reduce teething discomfort. As you requested, your samples are being returned.

The applicable subheading for the teethers will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Importations of these products might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport