CLA-2-92:OT:RR:NC:N4:428
Ms. Wendy Sudsinsunthorn
Summit Products, LLC
2160 Highland Avenue South
Birmingham, AL 35205
RE: The tariff classification of a whistle from China.
Dear Ms. Sudsinsunthorn:
In your letter dated October 22, 2009, you requested a tariff classification ruling.
The merchandise under consideration is identified as a Safety Whistle with Lanyard. The item is composed of a molded plastic whistle measuring 0.75” D x 2.75” W x 4”H, and a polyester fiber lanyard with a metal wire loop and clip. You indicate that the item is an accessory for the Backyard Safari toy line.
In your letter you also indicate that the whistle’s principal use is that of a toy. Under the Harmonized Tariff Schedule of the United States (HTSUS), toys are classified in Chapter 95. However, Note 1(r) excludes whistles from classification within Chapter 95. In addition, whistles are specifically provided for in subheading 9208.90.0080, HTSUS. Therefore, the whistle is not considered a toy for tariff classification purposes.
The applicable subheading for the Safety Whistle with Lanyard will be 9208.90.0080, HTSUS, which provides for “Whistles, call horns and other mouth-blown sound signaling instruments: Other, Other.” The rate of duty will be 5.3% 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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division