The tariff classification of the "Male Masturbator" from Japan.

NY J88031 September 9, 2003 CLA-2-39:RR:NC:SP:221 J88031 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Bill Wratschko Masterpiece International, Ltd. 580 South Douglas Street El Segundo, CA 90245 RE: The tariff classification of the “Male Masturbator” from Japan. Dear Mr. Wratschko: In your letter dated August 11, 2003, on behalf of California Exotic Novelties, you requested a tariff classification ruling. A photograph and diagrams were provided with your letter. The Male Masturbator consists of a plastic bottle, sponge and lubricants. The bottle is approximately 8 inches in height, is tapered like a soda bottle, and has pictures of two women on it. It has a plastic cap top and a removable plug on the bottom. The sponge and lubricants are placed inside the bottle. This item is intended for sale in adult stores. You suggest classification in heading 9019, which provides for massage apparatus. However, this product does not perform any sort of massage. The applicable subheading for the Male Masturbator 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. 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