The tariff classification of “Below the Bubbles / Over the Tub / Toy Grab Bag” and “Toy Crab Bag” from China.
Issued July 28, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
GRI rules applied: GRI 3(b)
Product description
You have submitted two samples; they will be returned as you have requested. Each item is a plastic board in the shape of an animal, one a crab, the other a pelican, to which a mesh bag is attached by elastic strings. The bag on the crab character has a one-inch elastic strip which keeps it closed; the pelican character has a one-inch fabric band with a Velcro closure. Each plastic board fastens to the wall of a tub or shower with four rubber suction cups; in addition, the crab has a suction cup for each “claw.” The presumed use of the items is to store bath toys and the like. In your letter,
CBP rationale
The applicable subheading for the Grab Bag and Crab Bag will be 6307.90.9989, HTS, which provides for other made-up articles of textile.
Full text
NY F88881 July 28, 2000 CLA-2-63:RR:NC:TA:351 F88881 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Kazummune V. Kano Robert F. Seely Barnes, Richardson & Colburn Attorneys and Counselors at Law 303 West Wacker Drive Suite 1100 Chicago, IL 60601 RE: The tariff classification of “Below the Bubbles / Over the Tub / Toy Grab Bag” and “Toy Crab Bag” from China. Gentlemen: In your letter dated June 23, 2000, you requested a tariff classification ruling. You have submitted two samples; they will be returned as you have requested. Each item is a plastic board in the shape of an animal, one a crab, the other a pelican, to which a mesh bag is attached by elastic strings. The bag on the crab character has a one-inch elastic strip which keeps it closed; the pelican character has a one-inch fabric band with a Velcro closure. Each plastic board fastens to the wall of a tub or shower with four rubber suction cups; in addition, the crab has a suction cup for each “claw.” The presumed use of the items is to store bath toys and the like. In your letter, you state that either 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys representing animals, or 9503.90.0045, HTS, which provides for other toys, would be the correct classification. We have determined that these items provide little value as playthings for the amusement of children, as those provisions require, but rather serve as bags to hold actual toys and the like. You also suggested classification under heading 3924, HTS, which provides for household articles of plastic. Classification within the HTS is based upon the General Rules of Interpretation. GRI 3(b) states in part that “goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” This office finds the essential character of the subject article to be imparted by its functional part, the mesh bag. The applicable subheading for the Grab Bag and Crab Bag will be 6307.90.9989, HTS, which provides for other made-up articles of textile. The rate of duty will be 7 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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