The tariff classification of “Go-Gurt Slurp Faces” from Taiwan

N231135 September 11, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Paul Fitzpatrick MIQ Logistics 20 Central Street, Suite 108 Salem MA 01970 RE: The tariff classification of “Go-Gurt Slurp Faces” from Taiwan Dear Mr. Fitzpatrick: In your letter dated August 16, 2012, on behalf of The Marketing Store Worldwide L.P., Lombard, Illinois, you requested a tariff classification ruling. Illustrations of the products, identified as “Go-Gurt Slurp Faces,” were included with your request. The products are die-cut embossed plastic shapes that are made to resemble faces, e.g., large smiling lips, a mustache, an animal snout or fangs. The face shapes will be provided as a promotional item with multi-packs of yogurt-filled tubes and are intended to enhance the child’s eating experience as he eats a healthy snack. The shapes are constructed with a narrow slot measuring several inches across and ending on each side with a circular hole. The child can secure the yogurt filled tube into the mouth slot and hold it up to his mouth as he eats the yogurt, or he can place the end of the tube in the slot and slide the face up the tube to squeeze out the yogurt. You suggest classification of the slurp face as a toy in heading 9503 of the Harmonized Tariff Schedule of the United States (HTSUS). However, it is not principally designed for amusement. Any amusement is incidental to its utilitarian feature/function of providing a quick and convenient way for one to squeeze yogurt out of the tube. You describe the product as a utensil to assist the child in eating the yogurt and suggest an alternative classification in subheading 3924.90.5650, HTSUS, which provides for other household articles of plastics. The Go-Gurt Slurp Face is not considered to be plastic tableware or kitchenware for tariff purposes as it is not the type of item that would be found on a table where food is served or in a kitchen where food is prepared or stored. Therefore, it is not correctly classified in subheading 3924.10.4000 as tableware and kitchenware of plastics. In addition, although you have suggested that this item is correctly classified in subheading 3924.90.5650, as other household articles of plastics, this item is not of the class or kind of item that is provided for in that subheading. The applicable subheading for the Go-Gurt slurp faces will be 3926.90.9980, Harmonized Tariff Schedule of the United States (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