CLA-2-95:RR:NC:SP:225 R00098

Ms. Linda Marshall
Kids II, Inc.
1015 Windward Ridge Pkwy
Alpharetta, GA 30005

RE: The tariff classification of a “Bright Starts Soothing Shapes Teether” from China.

Dear Ms. Marshall:

In your letter dated January 26, 2004, you requested a tariff classification ruling.

You submitted a photograph of a “Bright Starts Soothing Shapes Teether” identified as item number 8245. The item is a combination teether and rattle toy that consists of a circular clear plastic tube handle to which are attached 2 water-filled blue and purple triangles, 2 water-filled blue and purple squares, and 3 green plastic discs decorated with purple swirls. The handle contains tiny colored beads that produce a rattling sound. The item is designed to provide visual and aural amusement while soothing an infant’s gums during teething, and will be packaged on a hanging blister card.

The applicable subheading for the “Bright Starts Soothing Shapes Teether” identified as item number 8245 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division