The tariff classification of toy smell/bomb bags from Taiwan

PD B89454 September 23, 1997 CLA-2-95:L:OFO:D22 B89454 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Spencer Hutchins AKA International, Inc. 2601 Elliott Avenue, Suite 3167 Seattle, WA 98121 RE: The tariff classification of toy smell/bomb bags from Taiwan Dear Mr. Hutchins: In your letter dated September 10, 1997, you requested a tariff classification ruling on behalf of your client, Souvenir Imports. Two samples were submitted with your request. Both items are foil packages that measure approximately 4" x 3¬". One sample is called "Smell Bomb" and the other is called "Bomb Bag". The packages come with illustrations and instructions printed in the back. Inside each foil pouch is sodium bicarbonate and a vial of citric acid. The vial inside the bag is supposed to be squeezed and ruptured in order for the citric acid to mix with the baking soda. The mixture forms a gas causing the foil bag to expand and pop open emitting a sound and foul non-toxic odor. The smell bomb is meant as a gag gift and the bomb bag is intended for children to play war games. The smell and bomb bags belong to a class or kind of merchandise which are principally used as toys. The construction of both products are indistinguishable from each other and classified the same. The applicable subheading for the smell and bomb bags will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. The rate of duty will be free. The samples will be returned under separate cover. 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. Sincerely, Leticia Moran Port Director Laredo, Texas