CLA-2-40:OT:RR:NC:N4:422
Ms. Suzanne M Lofaro
Kidztoyz
280 North Bedford Road
Suite 203
Mount Kisco, NY 10549
RE: The tariff classification of a rubber toilet plunger with a plastic handle from China
Dear Ms. Lofaro:
In your letter dated November 9, 2012, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a plunger. This item is a plunger that is used to unclog toilets. The plunger is equipped with sound effects which are powered by 2 AA batteries. The handle is in the shape and form of a toy shotgun and is made of plastic. Printed on the retail packaging are the words “Redneck Plunger”, “Realistic Shotgun Sounds”, “Real Working Plunger” “Try Me! Pull the Trigger” and “If it’s Brown it’s Down”.
The bottom suction component of the plunger is made of natural rubber, recycled rubber, ash and vulcanizing agent synthesis. It is assumed that the rubber component is compact rubber rather than cellular rubber and the classification determination in this ruling is based on that assumption. The shotgun handle is made of plastic.
This item is considered to be a composite good within the meaning of General Rule of Interpretation 3. The bottom rubber suction component of the plunger performs the primary role of unclogging toilets. Therefore, it is the opinion of this office that the rubber component of this item provides the item with the essential character within the meaning of General Rule of Interpretation 3(b).
The applicable subheading for the plunger will be 4016.99.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: other: household articles not elsewhere specified or included. The rate of duty will be 3.4 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,
Thomas J. Russo
Director
National Commodity Specialist Division