L80331 L8 Ruling Active

The tariff classification of a "Disney Bubble Topper Assortment" from China.

Issued October 26, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

GRI rules applied: GRI 3(b)

Product description

You submitted a sample of a “Disney Bubble Topper Assortment” identified as assortment number 938835. The item consists of a clear bottle containing bubble-blowing liquid with a Disney character on the bottle’s lid and a plastic bubble-blowing wand with the same Disney character on the handle. The assortment consists of 8 Disney characters: Pooh, Buzz, Cinderella, Ariel, Tigger, Woody, Bob and Helen. Each item is packaged on a hanging blister card for retail sale, and intended to provide frivolous amusement blowing bubbles for children three years of age and older. Each item is considered a composite good (Disney character topper and the bubbles/wand toy), with the essential character imparted by the bubbles/wand toy. GRI 3(b) noted. Your sample is being returned upon your request.

CBP rationale

The applicable subheading for the “Disney Bubble Topper Assortment” identified as assortment number 938835 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY L80331 October 26, 2004 CLA-2-95:RR:NC:SP:225 L80331 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “Disney Bubble Topper Assortment” from China. Dear Ms. Aldinger: In your letter dated October 11, 2004, you requested a tariff classification ruling. You submitted a sample of a “Disney Bubble Topper Assortment” identified as assortment number 938835. The item consists of a clear bottle containing bubble-blowing liquid with a Disney character on the bottle’s lid and a plastic bubble-blowing wand with the same Disney character on the handle. The assortment consists of 8 Disney characters: Pooh, Buzz, Cinderella, Ariel, Tigger, Woody, Bob and Helen. Each item is packaged on a hanging blister card for retail sale, and intended to provide frivolous amusement blowing bubbles for children three years of age and older. Each item is considered a composite good (Disney character topper and the bubbles/wand toy), with the essential character imparted by the bubbles/wand toy. GRI 3(b) noted. Your sample is being returned upon your request. The applicable subheading for the “Disney Bubble Topper Assortment” identified as assortment number 938835 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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