The tariff classification of two duck toys, a bar of soap and a scrubby from China.
Issued June 22, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0000, 3924.90.5500, 3401.11.5000
Product description
You are requesting the tariff classification on four different items that are being imported together. The product is labeled style number TUB84 and is comprised of the following: a small duck that floats on top of the water, a duck scrubby, a duck soap dish and a bar of soap. Although the items may be sold and packaged together, since the various goods would normally not be put up together as a set, for the purposes of the HTS each one will be separately classified. A color illustration of the items was included, in lieu of samples. The toy duck that floats and the duck soap dish will be classified in chapter 95 as toys. The duck scrubby is properly classified as an article of plastic in chapter 39 since we believe it is more a utilitarian item than it is a toy item. The soap is classified in chapter 34 as bar soap for toilet use.
CBP rationale
The applicable subheading for the soap dish duck and the duck toy that floats will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other. The applicable subheading for the duck scrubby will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other. The applicable subheading for the soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: for toilet use (including medicated products): Other.
Full text
NY H82289 June 22, 2001 CLA-2-95:RR:NC:2:224 H82289 CATEGORY: Classification TARIFF NO.: 9503.49.0000; 3401.11.5000; 3924.90.5500 Hiroko Maemoto Equity Marketing, Inc. 6330 San Vicente Blvd. Los Angeles, CA 90048 RE: The tariff classification of two duck toys, a bar of soap and a scrubby from China. Dear Ms. Maemoto: In your letter dated May 23, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on four different items that are being imported together. The product is labeled style number TUB84 and is comprised of the following: a small duck that floats on top of the water, a duck scrubby, a duck soap dish and a bar of soap. Although the items may be sold and packaged together, since the various goods would normally not be put up together as a set, for the purposes of the HTS each one will be separately classified. A color illustration of the items was included, in lieu of samples. The toy duck that floats and the duck soap dish will be classified in chapter 95 as toys. The duck scrubby is properly classified as an article of plastic in chapter 39 since we believe it is more a utilitarian item than it is a toy item. The soap is classified in chapter 34 as bar soap for toilet use. The applicable subheading for the soap dish duck and the duck toy that floats will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty will be free. The applicable subheading for the duck scrubby will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other.” The rate of duty will be 3.4 % ad valorem. The applicable subheading for the soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: for toilet use (including medicated products): Other.” The rate of duty will be free. This product may subject to the Food and Drug Administration’s (FDA) regulations. 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
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