The tariff classification of a plastic teething ring from China

N261724 March 10, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Lynn Marshall Hamco, Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a plastic teething ring from China Dear Ms. Marshall: In your letter dated February 4, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Sili-Soother Silicone Infant Teething Ring. This item is made of green silicone plastic material and is designed to help provide comfort to a teething infant. The item measures approximately 3½” in diameter including the aperture in the middle which measures approximately 2¾” in diameter. Along the surface of the ring are raised bumps and ridges. There are four rectangular molded sections that project from four opposing sides of the ring. As you requested, the sample will be returned to you. The applicable subheading for the Sili-Soother Silicone Infant Teething Ring will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for for…other household articles…of plastics: other: 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division