CLA-2-85:RR:NC:1:112 K89943
Maurine Cecil
West Coast Regional Vice President,
American Shipping Company, Inc.
400 Oceangate
Suite 1106
Long Beach, CA 90802-4389
RE: The tariff classification of a Vibrating Condom Ring from China
Dear Ms. Cecil:
In your letter dated October 1, 2004, you requested a tariff classification ruling on behalf of Pacific Entertainment Holdings, LLC of Irvine, California.
The item concerned is the Vibrating Condom Ring (see below). It is a beaded, circular piece of pink soft plastic measuring approximately 1 ½ inches wide and 1 ¾ inches in height; enclosed at the bottom of the circle is a small silicon-encased battery with an on-off twist switch on one end. Its purpose to enhance the pleasure of one or both partners when they are engaged in sexual intercourse.
The advisory HTS classification you received of 9019.10.2030 is not applicable because the item has been determined to have no theraputic value.
The applicable subheading for the Vibrating Condom Ring will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter: ... : Other machines and apparatus: Other: Other: Other: Other: Other. The rate of duty will be 2.6%.
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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division