CLA-2-39:S:N:N6:221 805205

Ms. Cecilia A. Cormier
Hasbro, Inc.
1027 Newport Avenue
P.O.Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of a teething ring from Mexico.

Dear Ms. Cormier:

In your letter dated November 28, 1994, you requested a tariff classification ruling.

The "Cool-A-Gum Teether Ring," article number 3151, consists of a molded plastic ring and a soft vinyl material filled with water and then heat sealed. When chilled in a refrigerator, the teether acts as a cold compress for a baby's gums and helps reduce teething discomfort. As you requested, your sample is being returned.

The applicable subheading for the teething ring will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport