The tariff classification of a slide whistle from China.

N148829 March 4, 2011 CLA-2-92:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 9208.90.0080 Ms. Joann Mosqueda Ja-Ru Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a slide whistle from China. Dear Ms. Mosqueda: In your letter dated February 8, 2011, you requested a tariff classification ruling. The submitted sample is identified as a Vintage Slide Whistle, item #5465. It measures 6” L by 3” H, and is made of plastic. The top of the slide whistle looks like a cat peering into a bird cage, with a little bird inside the cage. It also has a slider that can be pulled in and out. Sound is created by blowing into the whistle, which causes the bird to flutter up and down. The pitch of the whistle is adjustable, controlled by pulling the slider in and out while blowing into the whistle. Your sample is being returned as requested. In your letter you indicate that the Vintage Slide Whistle’s principal use is that of a toy. However, Note 1(r) to Chapter 95 specifically excludes whistles. Therefore, the whistle is not considered a toy for tariff classification purposes. Whistles are provided for in subheading 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the Vintage Slide Whistle, item #5465, will be 9208.90.0080, HTSUS, which provides for “Whistles, call horns and other mouth-blown sound signaling instruments: Other, Other.” The rate of duty will be 5.3% 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 428 at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division