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NY N013148




July 10, 2007

CLA-2-39:RR:E:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

Mr. Dennis I. Kupperman
RB Toy Development Co.
350 W. Kensington Road, Suite #111
Mount Prospect, IL 60056

RE: The tariff classification of a tongue depressor from China.

Dear Mr. Kupperman:

In your letter dated June 19, 2007, you requested a tariff classification ruling.

A photograph was provided with your letter. The tongue depressor consists of a plastic handle with a hard sugar-free candy molded on the tip. It is for use by doctors and pediatricians. The essential character is imparted by the plastic.

The applicable subheading for the tongue depressor 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,

Robert B. Swierupski
Director,

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