CLA-2-39:OT:RR:NC:N4:421
Mr. Phil Kudla
Expeditors Tradewin, LLC
11101 Metro Airport Center Drive
Building M2, Suite 110
Romulus, MI 48174
RE: The tariff classification of disposable anti teeth grinding guards from China.
Dear Mr. Kudla:
In your letter dated June 15, 2009, on behalf of Ranir, LLC, you requested a tariff classification ruling.
The sample provided with your letter is identified as the “Grind-No-More” anti teeth grinder. It is imported as a set of 14 disposable guards that fit in the mouth to protect against teeth grinding during sleep. Each guard consists of a semicircular retention band with a grooved bite plate built into each end to absorb the force of teeth clenching and grinding. The guards are made of pliable plastics. The semicircular retention band is placed between the front teeth and the lip. The bite plates at each end create space between the teeth when the lips are closed, thus preventing teeth grinding.
You suggest classification in subheading 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. However, the anti teeth grinders are not hygienic articles since they do not promote hygiene or cleanliness or the preservation of health. They are not toilet articles involved in grooming. Although they can be used within the home, they are not similar to the exemplars listed in the Explanatory Notes to the Harmonized Commodity Description and Coding System for plastic household items of heading 3924.
The applicable subheading for the Grind-No-More anti teeth grinding mouth guards 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
National Commodity Specialist Division