A88717 A8 Ruling Active

The tariff classification of toy bubbles, plastic wands

Issued November 13, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.90.8000, 9503.90.0070, 9503.90.0030, 9506.91.0030

Headings: 9506, 9503, 9609

Product description

The tariff classification of toy bubbles, plastic wands

CBP rationale

The applicable subheading for the bubbles will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The applicable subheading for the plastic wands and tray will be 9503.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof: other: parts and accessories. The applicable subheading for the jump rope will be 9506.91.0030, (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports. The applicable subheading for the sidewalk chalk will be 9609.90.8000, (HTS), which provides for pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks, other, other.

Full text

NY A88717 November 13, 1996 CLA-2-95:RR:NC:2:225 A88717 CATEGORY: Classification TARIFF NO.: 9503.90.0030; 9503.90.0070; 9506.91.0030; 9609.90.8000 Mr. Michael Rosbach Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of toy bubbles, plastic wands and tray, a jump rope and chalk from China Dear Mr. Rosbach: In your letter dated October 16, 1996 you requested a tariff classification ruling. The "Outdoor Play Set" consists of bubble blowing solution with accompanying wands and tray, a jump rope and two pieces of sidewalk chalk. All the items will be imported packaged together on a blister card for retail sale. The bubble solution is contained inside a plastic bottle with screw-on cap. Two wands for bubble blowing are included. One is a small circular style plastic wand and the other, a larger size, is fashioned in the shape of a cat's face. The plastic tray is specially designed to hold bubble solution for immersion of the larger sized wand. Bubbles are produced when the user dips the wand into bubble solution and either blows through the wand or waves it in the air. The jump rope consists of a textile rope, approximately 7 feet long, with two plastic handles attached at either end. The sidewalk chalk comes in various colors and measures 4 inches in length. The "Outdoor Play Set" does not constitute a set for classification purposes. Although put up together, the collection of articles are not related to a common activity and, therefore, are separately classifiable. The applicable subheading for the bubbles will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. The applicable subheading for the plastic wands and tray will be 9503.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof: other: parts and accessories. The rate of duty will be free. The applicable subheading for the jump rope will be 9506.91.0030, (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports....parts and accessories thereof (con.): Other: articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof...other. The rate of duty will be 4.6 percent ad valorem. The applicable subheading for the sidewalk chalk will be 9609.90.8000, (HTS), which provides for pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks, other, other. The rate of duty will be 3.3 cents per gross plus 2 percent ad valorem. 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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