The tariff classification of a plastic erotic device from Taiwan.

NY L85113 May 24, 2005 CLA-2-39:RR:NC:N2:221 L85113 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Darci Robson Soju Vibes, Inc. 50 Commons Lave Foster City, CA 94404 RE: The tariff classification of a plastic erotic device from Taiwan. Dear Ms. Robson: In your letter dated May 13, 2005, you requested a tariff classification ruling. The article pictured in your illustration is a dildo made of solid silicone in a cradle made of solid acrylic. You state that it will be used as an intimate or erotic massager. The two pieces will arrive in separate boxes and will be combined and packaged together in the United States. You suggest classification in subheading 9019.10.20, Harmonized Tariff Schedule of the United States (HTS), which provides for mechano-therapy appliances and massage apparatus; parts and accessories thereof. However, the product does not vibrate and has a smooth surface, and seems designed more like a dildo for insertion into a body cavity for sexual pleasure than the massage apparatus described in Harmonized System Explanatory Note II to heading 9019. The applicable subheading for the plastic dildo and cradle, whether imported separately or together, 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