The tariff classification of a toy set from China

NY H81424 June 28, 2001 CLA-2-95:RR:NC:SP:225 H81424 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 9801.00.1097 Ms. Hiroko Maemoto Equity Marketing, Inc. 6330 San Vicente Boulevard Los Angeles, CA 90048 RE: The tariff classification of a toy set from China Dear Ms. Maemoto: In your letter dated May 23, 2001, received in this office on May 30, 2001, you requested a tariff classification ruling. A picture of the “Tub Time Cruise”, code TUB55, was received with your inquiry. According to the information supplied, the article is composed of tub toys in the form of a plastic boat, three squirter toys and 10 tint tablets (of U.S. origin). The plastic boat has two suction cups affixed to one side of the boat so that the product may be attached to the side of the tub. The boat contains buttons and slides for interactive play with the child. The boat has a smokestack that can churn out bubbles by adding soapy water and repeatedly pressing a button on the boat. One of the toys packaged with the article resembles a small lifeboat. In addition, there are three squirt toys resembling a penguin in scuba gear, an octopus on a floating ring and a duck lying on a slide. The squirting toys are made of soft plastic and are hollow inside, allowing the articles to inhale water through a tiny hole in the figure and spurting it out when squeezed. Included with the toys are 10 tint tablets made here in the U.S. The tablets are intended for use in coloring the bath water to enhance play activity. According to your letter, the tablets will be shipped overseas to China where they will be packaged for retail sale with the tub toys prior to their return to the U.S. The completed product will be imported packaged inside an open window box. The applicable subheading for the “Tub Time Cruise”, code TUB55, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. The tint tablets, of U.S. origin, will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. §10.1 are satisfied. The applicable subheading for the tint tablets will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1097 are free of duty. Please refer to the enclosed instructions for the Binding Rulings Program prior to submitting future inquiries. In order to facilitate our response to you it is advisable to submit a sample of the product, in its retail package, along with your inquiry. Additionally, we may only address up to 5 items per letter of the same class or kind of merchandise. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division Enclosure