The tariff classification of a tether device from Taiwan

N199955 February 8, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Shelly Hess IJS Global Inc. 12480 NE Marx Street Portland, OR 97230 RE: The tariff classification of a tether device from Taiwan Dear Ms. Hess: In your letter dated January 6, 2012, on behalf of Boingy, LLC, you requested a tariff classification ruling. A sample of the product, identified as the “Grapple™,” was included with your letter and will be returned as requested. The Grapple is an apple-shaped device made of molded plastics. When the top section of the apple is flipped up, three tethers are revealed. These tethers are intended to be looped around various infant items to prevent infants from throwing these items on the floor. The marketing literature depicts it tethered to the handle of a snack cup and to a teether. The bottom of the Grapple forms a suction cup so that it can be attached to a smooth surface, such as a high chair or stroller tray. A plastic clip shaped roughly in the outline of a leaf is attached to the top of the Grapple. This clip allows the device to be secured onto a diaper bag or backpack. You suggest classification as a toy or toy accessory in subheading 9503.00.0071 of the Harmonized Tariff Schedule of the United States (HTSUS). In Minnetonka Brands v. United States, 110 F. Supp. 2d 1020, 1026 (CIT 2000), the court held that an object is a toy only if it is designed and used for amusement, diversion or play, rather than practicality. There is nothing inherently amusing about the apple-shaped Grapple. The item provides the utilitarian function of preventing infant articles from falling to the floor so that parents do not have to keep picking them up and washing them. The Grapple is not considered to be an accessory to a toy because, while it can be used to tether toys such as rattles and playthings, it is equally useful in tethering non-toy items such as the food cup and teether pictured in the marketing literature as well as other non-toy items such as eating utensils, pacifiers and dribble cloths. In the alternative, you suggest classification in subheading 3924.10.4000, HTSUS, as tableware or kitchenware of plastics. In order for an item to be considered to be tableware or kitchenware, the function of the item would necessarily be to contain, store or serve foodstuffs, which is not the case with the Grapple. This office also considered classification in an alternate subheading of that same heading, i.e., in subheading 3924.90.5650, HTSUS, which provides for other household articles of plastics. However, the product is not of a class or kind solely or principally used in the household. The marketing literature advertises it as diaper bag friendly with a handy clip for attaching to a diaper bag. In addition, the suction base can be attached to a stroller tray, a restaurant table or a car window just as easily as to a high chair tray. The product is a general purpose tether device that can be used in a wide variety of locations. The applicable subheading for the Grapple will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division