The tariff classification of a plastic teether from Thailand.

NY J82958 April 14, 2003 CLA-2-39:RR:NC:SP:221 J82958 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Cari Grego Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a plastic teether from Thailand. Dear Ms. Grego: In your letter dated March 31, 2003, you requested a classification ruling. A sample was provided with your letter. The teether (SKU 815673) is composed of plastic and filled with water. The teether has a picture depicting Bear from “Bear in the Big Blue House.” The applicable subheading for the plastic teether will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Articles classifiable under subheading 3926.90.9880, HTS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term “T-GSP”. Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division