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 drink syringes with a holder/belt from China
Dear Ms. Tsiavos:
In your letter dated February 3, 2010, you requested a tariff classification ruling.
The submitted sample is identified as Drink Syringes with Holder, Item 94018. These items are novelty drinking syringes that are marketed for Halloween and are imported in four different styles: Nurse, Monster, Seductress, and Reaper. The submitted sample is the Reaper style.
This item includes two oversized syringes that are each made of food-grade plastic material and each measures 6” in length. Printed on the side of each syringe is the image of a skull and crossbones and the words “Lethal Injection.” The syringes are imported with a holder/belt that consists of two strips of 100% polyester woven fabric that each measure 13” long by 2¾” wide. Attached to the center front surface of each strip is an elastic loop through which the syringe is inserted. In between the two holder strips is an attached strip of elastic that measures 11” long by 1¼” wide.
The entire holder/belt measures 37” in length and when worn around the waist, the holder strips meet in the front of the body and connect by means of a hook-and-loop closure. Also printed on the front surface of one of the holder strips is the image of a skull and crossbones.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The two syringes perform the primary function of containing and dispensing a beverage of some sort while the holder/belt performs the subordinate function of carrying and holding the syringes. Therefore, it is the opinion of this office that the two plastic syringes provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item 94018 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