The tariff classification of a plastic gum stimulator from China

N025427 April 28, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic gum stimulator from China Dear Mr. Crago: In your letter dated March 27, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Gum Stimulator, item number C058MA00668. It has a handle made of acrylonitrile-butadiene-styrene (ABS) plastic material and a stimulator tip made of silicone plastic material. It measures 16 centimeters in length and 1 centimeter in diameter. It will be imported packaged on blister cards with one complete stimulator and two refill tips per card, ready for retail sale. The applicable subheading for item number C058MA00668 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles and hygienic or toilet articles, of plastics: other: other. 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, Robert B. Swierupski Director, National Commodity Specialist Division