CLA-2-39:OT:RR:NC:N4:422
Ms. Lianne Garcia
JT’s Stockroom Inc.
2807 West Sunset Boulevard
Los Angeles, CA 90026
RE: The tariff classification of a plastic lubricant applicator from China
Dear Ms. Garcia:
In your letter dated May 28, 2010, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a lube shooter. This item is designed for the purpose of applying “lubricant to the body for consensual adult activity” and is imported in a retail package.
The item consists of a plastic tube and a plastic plunger. The tube measures 5” in length and is designed to hold the lubricant, which is not included with the importation. The tube has a 3mm aperture at the bottom and a 9mm aperture at the top. On the end of the tube near the 9mm aperture there are two finger grips molded onto the tube, one on either side of the tube, which are situated perpendicular to the tube and together measure 2.75” across. A rubber cap is situated over the 3mm aperture to hold the lubricant inside while it is being poured in through the 9mm aperture at the other end.
The plastic plunger, has a rubber tip and is designed to be inserted into the tube through the 9mm aperture. When in use, the force of the user’s thumb pushing against the plunger, while index and middle fingers are anchored on the finger grips, allows the user to control the speed and quantity of lubricant that is applied. The lubricant is expelled through the 3mm aperture.
You have asked whether this item is correctly classified in subheading 3926.90.9980 or subheading 3926.90.2100. This office considers this item to be a syringe and the plastic components provide the essential character. Therefore, this item is correctly classified in subheading 3926.90.2100.
The applicable subheading for the lube shooter will be 3926.90.2100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: …syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal. The duty rate 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