CLA-2-39:OT:RR:NC:N4:422
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of plastic novelty drinking syringes from China
Dear Ms. Tsiavos:
In your letter dated March 8, 2010, you requested a tariff classification ruling.
The two submitted samples are identified as Shot Syringes, Item 94016. These items are novelty drinking syringes that are marketed for Halloween and are imported in four different styles: Nurse, Monster, Seductress, and Reaper. The two submitted samples are the Nurse and Seductress styles. They are two oversized syringes that are each made of food-grade plastic material and each one measures 6” in length. Printed on the side of the Nurse style syringe are the words “Oral Remedy” and printed on the side of the Seductress style syringe are the words “Seductress Serum.” The words “Monster Shot” and “Lethal Injection” are respectively printed on the Monster style syringe and the Reaper style syringe, which were not submitted as samples.
The applicable subheading for Item 94016 will be 3926.90.2100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: …syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal. The duty rate will be 4.2 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 (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division