CLA-2-39:RR:NC:SP:221 E89124
Mr. Guy Timmers
The Netherlands Chamber of Commerce
303 E. Wacker Drive, Suite 412
Chicago, IL 60601
RE: The tariff classification of rubber and plastic pacifiers from the Netherlands.
Dear Mr. Timmers:
In your letter dated October 14, 1999, on behalf of Atelier, the Netherlands, you requested a tariff classification ruling.
Five samples and descriptive literature were provided with your letter. The handles of all five pacifiers are composed of plastics. One of the pacifiers has a silicone nipple. Silicone is considered to be a plastics material for tariff purposes. Four of the pacifiers have latex nipples. The exact type of latex is not identified. Latex can be natural rubber, synthetic rubber or plastics.
The applicable subheading for the pacifiers with nipples of silicone or other plastics materials will be 3926.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, nursing nipples and pacifiers. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for pacifiers with nipples of either natural rubber latex, or latex which meets the Chapter 40 note 4 definition of synthetic rubber, will be 4016.90.5000, HTS, which provides for hygienic or pharmaceutical articles, of vulcanized rubber other than hard rubber, with or without fittings of hard rubber. The rate of duty will be 4.2 percent ad valorem.
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 Joan Mazzola at 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division