Mr. Yves Lacelle
W2C Customs Trade
2100 Avenue Reverchon, Suite 100
Dorval, QC H9P 2S7
RE: The tariff classification of pacifiers from Denmark.
Dear Mr. Lacelle:
In your letter dated April 8, 2022, you requested a tariff classification ruling on behalf of your client, Distribution Maighan, Inc.
Images were submitted in lieu of samples.
The product under consideration is described as the BIBS® Colour Collection pacifiers. The request consists of two versions, one in which the soft round nipples are produced from silicone plastic and the other from vulcanized natural rubber latex. Both versions feature ring handles. You indicate they are packed in paperboard boxes and imported with two per package. They are intended to be used by babies.
In your request, you question whether both versions could be classified in subheading 3926.90. Chapter 39 only provides for articles of plastic. The version made with vulcanized natural rubber latex would be an article of rubber of chapter 40 and would be precluded from classification within chapter 39, including more specifically under the proposed subheading of 3926.90.
The applicable subheading for the pacifiers with silicone nipples will be 3926.90.1600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [p]acifiers.” The column one, general rate of duty is 3.1 percent ad valorem.
The applicable subheading for the pacifiers with rubber nipples will be 4014.90.5000, HTSUS, which provides for “[h]ygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber: [o]ther: [o]ther. The column one, general rate of duty is 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]
Steven A. Mack
National Commodity Specialist Division