CLA-2-95:OT:RR:NC:N4:424
Mr. Richard F. O’Neill
Neville Peterson LLP
17 State Street, 19th Floor
New York, NY 10004
RE: The tariff classification of two teether-rattle toys and a gum-massaging cloth from China and Thailand
Dear Mr. O’Neill:
In your letter dated June 15, 2011, you requested a tariff classification ruling on behalf of MAM USA Corporation. The samples will be returned, as requested.
Three samples were received with your inquiry, two toy teether-rattles and one gum-massaging cloth. The first teether-rattle is called the “Twister” and it is a combination teething ring and toy. It consists of four teething rings that differ in surface structure and texture. There are seven
teething textures in all, designed to provide a variety of tactical sensations. One ring is pre-filled with distilled water and can be cooled in the refrigerator or freezer to soothe the gums of an infant. The four rings are connected by a colorful plastic center rattle. The “Twister” is designed for children six months of age and up.
The second teething ring and toy rattle combination called the “Bite & Play” consists of three attached components. The first component consists of a circular opening housing a colorful rattle that spins on the plastic pegs inside the opening. Adjacent to the rattle are the two other components: a teething ring with raised crescent shapes and a horseshoe shaped teething device that is water filled with small rubber protrusions. Like the “Twister” it may be chilled to provide added relief for the gums. It is designed for children five months of age and up.
Both the “Twister” and the “Bite & Play” are considered composite goods, consisting of a toy rattle and teething component. Since no essential character can be determined, both items will be classified according to GRI 3(c) which states that when goods cannot be classified by reference to either GRI 3(a) or 3(b), they will be classified under the heading which occurs last in numerical order among those which equally merit consideration. Therefore, being that heading 9503 appears after heading 3926, it will be classified as a toy.
The third teething device is a gum-massaging and mouth cleaning item in the shape of a rabbit head that is called “Oral Care Rabbit”. The main part of the rabbit head is composed of a knit terry cloth fabric that is composed of 80% cotton and 20% polyester while the ears which will be used to massage and clean the gums are 70% polyester and 30% polyamide.
In your request you suggest that the “Oral Care Rabbit” should be classified as a toy since it will be used as a puppet to amuse and distract an infant, prior to inserting the item in the infant’s mouth for oral hygiene purposes. You also suggest that the item is similar to the articles in NY K89862 and NY L87985, where CBP classified wash mitts that served as puppets and were classified as toys. However, this office disagrees with this comparison. This item is not a toy principally designed for amusement. Any amusement that the “Oral Care Rabbit” may provide is incidental to its utilitarian purpose of cleaning an infant’s mouth, removing plaque and bacteria, and massaging sore gums.
In the alternative, you suggest classification in Chapter 33. However, the “Oral Care Rabbit” does not meet the purview of heading 3306.90.0000 which provides for preparations for oral dental hygiene. Since classifying the “Oral Care Rabbit” in the aforementioned provisions is not appropriate, it will be classified in Chapter 63 as other made-up articles of textile.
The applicable subheading for the two teether-rattle toys, the “Twister” and the “Bite & Play” will be 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: under 3 years of age.” The rate of duty will be free.
The applicable subheading for the “Oral Care Rabbit” will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division