The tariff classification of a spout cover, toy netting and bath toy accessories from China.
Issued February 3, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0025, 6307.90.9989
Product description
You are requesting the tariff classification on four different items used by children while bathing. The first item is a bathtime spout cover. It is a comical depiction of a seal holding a multi colored ball. The ball spins as the bath water flows from the spout. This office is of the opinion that the functional protection offered by this spout cover is not the principal reason for its existence. In the eyes and mind of the ultimate user, the child, we believe there exists entertainment and amusement provoked by the image of the colorful and cartoon-shaped seal spout cover and by the seal’s appearance of spraying water (from the faucet) while the ball spins. The seal spout cover is classified prima facie as a toy. The second set of items includes a clam shell soap holder and a fish washcloth holder, both of which have a suction cup on the back. Each of these items is functional, however the comical nature of both the cartoon-shaped clam shell and the whimsical fish indicate that the principal reason for their existence is to provide entertainment and amusement to the child who is bathing (and playing) with these items. The soap dish and washcloth holder (bath toy accessories) will also be classified prima facie as toys. The third item is netting with an attached sunction cup on each side of its top portion. The netting is constructed of a knit fabric, and is used to attach to the bath wall for the purpose of holding bath toys.
CBP rationale
a multi colored ball. The ball spins as the bath water flows from the spout. This office is of the opinion that the functional protection offered by this spout cover is not the principal reason for its existence. In the eyes and mind of the ultimate user, the child, we believe there exists entertainment and amusement provoked by the image of the colorful and cartoon-shaped seal spout cover and by the seal’s appearance of spraying water (from the faucet) while the ball spins. The seal spout cover is classified prima facie as a toy. The second set of items includes a clam shell soap holder and a fish washcloth holder, both of which have a suction cup on the back. Each of these items is functional, however the comical nature of both the cartoon-shaped clam shell and the whimsical fish indicate that the principal reason for their existence is to provide entertainment and amusement to the child who is bathing (and playing) with these items. The soap dish and washcloth holder (bath toy accessories) will also be classified prima facie as toys. The third item is netting with an attached sunction cup on each side of its top portion. The netting is constructed of a knit fabric, and is used to attach to the bath wall for the purpose of holding bath toys. The applicable subheading for the bathtime toy netting will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles, including dress patterns (con.): Other: Other...Other.” The rate of duty will be 7 percent ad valorem. The applicable subheading for the seal bathtime spout cover, the clam soap holder, and the fish washcloth holder will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys.” The rate of duty will be free.
Full text
NY D86979 February 3, 1999 CLA-2-95:RR:NC:2:224 D86979 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 9503.49.0025 Marsha L. Dawson Graco Children’s Products Inc. P.O. Box 100 Elverson, PA 19520 RE: The tariff classification of a spout cover, toy netting and bath toy accessories from China. Dear Ms. Dawson: In your letter dated January 18, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on four different items used by children while bathing. The first item is a bathtime spout cover. It is a comical depiction of a seal holding a multi colored ball. The ball spins as the bath water flows from the spout. This office is of the opinion that the functional protection offered by this spout cover is not the principal reason for its existence. In the eyes and mind of the ultimate user, the child, we believe there exists entertainment and amusement provoked by the image of the colorful and cartoon-shaped seal spout cover and by the seal’s appearance of spraying water (from the faucet) while the ball spins. The seal spout cover is classified prima facie as a toy. The second set of items includes a clam shell soap holder and a fish washcloth holder, both of which have a suction cup on the back. Each of these items is functional, however the comical nature of both the cartoon-shaped clam shell and the whimsical fish indicate that the principal reason for their existence is to provide entertainment and amusement to the child who is bathing (and playing) with these items. The soap dish and washcloth holder (bath toy accessories) will also be classified prima facie as toys. The third item is netting with an attached sunction cup on each side of its top portion. The netting is constructed of a knit fabric, and is used to attach to the bath wall for the purpose of holding bath toys. The applicable subheading for the bathtime toy netting will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles, including dress patterns (con.): Other: Other...Other.” The rate of duty will be 7 percent ad valorem. The applicable subheading for the seal bathtime spout cover, the clam soap holder, and the fish washcloth holder will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys.” The rate of duty will be free. 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of disposable items from China.
The tariff classification of chef/server aprons from China.
The tariff classification of shoe cover dispensers and shoe covers from China
The tariff classification of children’s costumes from China.
The tariff classification of tool belts and a tote bag from China
Internal Advice; Classification of an Insulated Beverage Holder; Heading 5906, HTSUSA; Cellular Material and Textile Fabric; Heading 6307, HTSUSA; Other Made Up Textile Article Dear Sir: This is in reply to your memorandum dated January 9, 2004, forwarding a request for internal advice dated October 25, 2003, mailed November 28, 2003, and received by Customs and Border Protection (CBP) on December 10, 2003, from R.L. Pohler & Co. Customhouse Broker, on behalf of Border Promotional Products, Inc. (hereinafter Border or requester), on the classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of an insulated beverage holder. Your memorandum and a sample was received by this office on February 24, 2004. FACTS: The submitted sample is a cylindrical shaped insulated beverage holder, which is described as a "cuzzy". It is made of three layers of material. The outer layer consists of a knit fabric. The middle layer appears to be of cellular materi
The tariff classification of a drink cuff from China
The tariff classification of scrubbing sponges, scour pads, metallic scourers, a plastic spoon and a nylon beauty cape from China
The tariff classification of pillow sham and pillow shell from China and India.
The tariff classification of soccer referee warning card holders from Taiwan.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →