CLA-2-40:OT:RR:NC:N2:222
Mr. Phillip Olla
Stratus Global LLC
10106 Violet Lawn
Detroit, MI 48204
RE: The tariff classification of a rubber prophylactic mask from China
Dear Mr. Olla:
In your letter received on October 21, 2008, you requested a tariff classification ruling.
The submitted sample is identified as a Smodnoc. This item is a mask made of natural latex rubber that has been vulcanized with sulphur. The mask is designed to cover only the mouth and chin area of the face. At the center of the mask there is an extended area that is designed to fit over the tongue. There are 30 bumps or nodules, in five rows containing six each, on the surface of the tongue extension. Attached to the mask is a plastic strap with a metal clip that is designed to fit around the back of the head, thereby holding the mask in place on the face.
This item is marketed as a device that acts as a barrier to the transmission of bodily fluids during oral sexual activities, thereby reducing the chances of transmitting disease. In addition, the numerous nodules are designed to increase sexual stimulation. Based on a review of your web site and the information submitted, it is the opinion of this office that this item is designed to function primarily as a prophylactic device.
The applicable subheading for the Smodnoc will be 4014.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber: other: other. The rate of duty will be 4.2 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 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division