CLA-2-39:OT:RR:NC:N4:422
Mr. John Rho
EB Brands
4 Executive Plaza
Yonkers, NY 10701
RE: The tariff classification of a plastic talking fly swatter from China
Dear Mr. Rho:
In your letter dated May 23, 2011, you requested a tariff classification ruling.
The submitted sample is identified as a “Talking” Fly Swatter, Item# PA3292, PS3292. It is a molded blue plastic fly swatter that has a handle that measures approximately 11½” in length and has a flat swatter section that measures approximately 4½” in length by 4” in width. The length of the entire item measures approximately 16”. Molded onto the back of the swatter is a blue plastic raised relief depiction of a fly. Molded into the handle is a blue plastic disk that measures 1½” in diameter and contains a small speaker. Also located in the handle is a battery compartment that houses 3 AAA batteries. An on/off switch is located on the side of the handle that is opposite the battery compartment.
When the switch is in the on position, one of five different phrases is heard through the speaker each time the swatter impacts with another object. The five phrases, in order, are as follows:
1) Gotcha
2) Hasta La Vista Baby
3) Die Sucker
4) Flight Cancelled
5) Two Points
As you requested, the sample will be returned to you.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The swatter serves the primary role of killing a fly even when the switch that powers the sound module is in the off position. Therefore, it is the opinion of this office that the plastic swatter provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item# PA3292, PS3292 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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