CLA-2-92:OT:RR:NC:N4:428
Ms. Joann Mosqueda
JA-RU, Inc.
4030 Phillips Highway
Jacksonville, FL 32207
RE: The tariff classification of a Vintage Train Whistle from China.
Dear Ms. Mosqueda:
In your letter dated July 13, 2009, you requested a tariff classification ruling.
The submitted sample, identified as Vintage Train Whistle, Item Number 5468, is a whistle made of wood, measuring approximately 1” x 1” x 7 ½” long. One side of the whistle bears a printed depiction of a train locomotive. The whistle is packaged on a hanging blister card.
In your letter you indicate that the Vintage Train Whistle’s principal use is that of a toy. However, whistles are specifically provided for in subheading 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS). Therefore, the whistle is not considered a toy for tariff classification purposes.
The applicable subheading for the Vintage Train Whistle, Item Number 5468, will be 9208.90.0080, HTSUS, which provides for “Whistles, call horns and other mouth-blown sound signaling instruments: Other, Other.” The rate of duty will be 5.3% 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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division