The tariff classification of bubble bottle items from Taiwan

PD F88242 June 14, 2000 CLA-2-95:L:OFO:D22 F88242 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Robert R. Siffring Oriental Trading Company, Inc. 4206 South 108th Street Omaha, NE 68137 RE: The tariff classification of bubble bottle items from Taiwan Dear Mr. Siffring: In your letter dated May 31, 2000, you requested a tariff classification ruling. Five samples were submitted with your inquiry. The samples are five different plastic bottles filled with bubble-making liquid and topped with plastic screw-on caps. Each of the bubble bottles is uniquely shaped. The bottles are molded in shapes of in-line skate, frog, star, penguin and zoo animal. All have a short nylon cord threaded through holes on top of the cap. The caps and cords are color coordinated to match the bottle. A plastic dipping stick is attached to the inside of the plastic cap. The dipping stick is used to dip into the liquid solution and blow bubbles. The “In-line Roller Skate” bottle is translucent, color tinted in neon pink and 3 inches in height. The “Sitting Frog” bottle is 2½ inches in height, color tinted in green and translucent. The “Star” bottle is translucent, color tinted in blue and 2½ inches in height. The “Penguin” bottle is opaque and 2½ inches in height. The penguin figure has a scarf around its neck colored in red. The rest of the bottle is painted black and white. The “Zoo Animal” bottle appears to be the shape of a lion. It is 2½ inches in height, translucent and color tinted in neon pink. You state the animal bottles are molded in a variety of shapes including a monkey, lion, bear and elephant. The articles can be worn around the neck or wrist. The bottles are not worn simply for adornment. The liquid solution in the bottles is intended for use to blow bubbles. The bubble bottles are designed and used principally for amusement. The applicable subheading for the bubble bottles 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. 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, Eugenio Garza Jr. Port Director Laredo, Texas