L88814 L8 Ruling Active

The tariff classification of a battery operated pom pom from China

Issued November 16, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5609.00.4000

Headings: 5609

Product description

The submitted sample is identified as a “Battery Operated Pom Pom” (Style #26863). It consists of a plastic cylindrical handle that measures approximately 5” x 1¼” diameter. The handle houses a small battery-operated motor and two AA batteries. The motor spins a plastic tip that holds many foot-long 5mm metallic strips in their center, so that each protrudes 5¼” on either side. The strips meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTS).

CBP rationale

The applicable subheading for the battery-operated pom pom 5609.00.4000, HTS, which provides for "Articles of . . . strip or the like of heading 5404 or 5405, . . ., not elsewhere specified or included: Other." The rate of duty will be 3.9% ad valorem. We note that your Import Quote Sheet indicates a classification of 9503.90.0080, 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 L88814 November 16, 2005 CLA-2-56:RR:NC:N3:351 L88814 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Tonja Davenport Dollar General Corporation Import Department 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a battery operated pom pom from China Dear Ms. Davenport: In your letter dated November 2, 2005, you requested a tariff classification ruling. The submitted sample is identified as a “Battery Operated Pom Pom” (Style #26863). It consists of a plastic cylindrical handle that measures approximately 5” x 1¼” diameter. The handle houses a small battery-operated motor and two AA batteries. The motor spins a plastic tip that holds many foot-long 5mm metallic strips in their center, so that each protrudes 5¼” on either side. The strips meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the battery-operated pom pom 5609.00.4000, HTS, which provides for "Articles of . . . strip or the like of heading 5404 or 5405, . . ., not elsewhere specified or included: Other." The rate of duty will be 3.9% ad valorem. We note that your Import Quote Sheet indicates a classification of 9503.90.0080, 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." However, even with a battery, a pom pom is not considered a toy for tariff classification purposes. See, for instance, ruling 962079, issued December 15, 1999. The sample will be returned as requested. 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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