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NY C89185


June 26, 1998

CLA-2-95:RR:NC:SP:225 C89185

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045; 9503.49.0025; 3926.90.9880

James L. Sawyer

Katten Muchin & Zavis

525 West Monroe St. Suite 1600

Chicago, IL 60661-3693

RE: The classification of rattles and teethers from China.

Dear Mr. Sawyer:

In your letter dated June 16, 1998 you requested a tariff classification ruling on behalf of your client Gerber Products Company.

There are five products. The first, item 78218, is called "Massaging Turtle". As described in the Gerber catalogue, the turtle is made of "colorful plastic with chewable edges, and feet made for baby hands to grasp". The turtle's head is made of "air-cushioned, extra-soft plastic" with a built-in battery. Pressure on the head activates a vibrator. There are beads inside the body of the turtle causing it to rattle when moved. The "Massaging Turtle" has both the features of a teether (the massage function and chewable edges) as well as a toy rattle. Its essential character is that of a classic toy animal.

The second product, item 78215, is called "Cool Fish Teether". Although stated in the letter that the product is designed to amuse, the product advertising makes it clear it was designed as a teether:

"You've seen chillable, water-filled plastic teethers before. Moms love'em, because they soothe babies. But this little fellow does more.

He has an outer coating of soft plastic, specially developed for teething. And he's nubby, for healthy gum massage.

For extra fun, little fish swim inside his clear plastic, safety-sealed body."

The essential character of the product is its use as a teether.

The third product, item 78214, is called "Cool Bead Racer". This item is described in the following manner:

"Colorful balls race, rattling cheerfully, inside the durable, rigid plastic body. On one side there's a chewy, soft plastic handle with gum massaging nubs. The other side is soft plastic filled with sanitized, distilled water (refrigerate for extra soothing)."

The product is both a rattle and teether with no essential character.

The forth product, item 78216, is called "Baby Book Teether". It is a "multi-textured and multi-colored toy rattle and teether with three brightly colored 'pages' of a book connected to two plastic rings." Each 'page' is a different color, has a rased and textured surface, and numbers and letters. The product is both a rattle and teether with no essential character.

The fifth product, item 78217, is called Chewy Pie Teether. It is a "multi-textured and multi-colored toy puzzle and teether with three brightly colored 'pieces of pie' loosely attached to a chewy plastic ring." The item is not a puzzle for tariff purposes, but it is both a toy and teether with no essential character.

The applicable subheading for items 78214, 78216 and 78217 will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; ...: Other: Other toys and models. The rate of duty will be free.

The applicable subheading for item 78218, "Massaging Turtle", will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; ....: Toys representing animals or non-human creatures....: Other: Toys. The rate of duty will be free.

The applicable subheading for item 78215, "Cool Fish Teether", will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics ....: Other: Other: Other. The rate of duty will be 5.3 percent ad valorem.

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

Alice J. Wong at (212) 466-5538.

Sincerely,


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