The tariff classification of a Walle Decanter from China
Issued July 22, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
You state in your ruling request that the Walle Decanter is broken out into five parts as follows: style CWA100, the bottle, style CWA101, the topper, style CWA102, the cap, style CWA103, the hang tag and style CWA104, the decanter bottom label. All the foregoing style numbers will be considered and classified as one product for the purposes of the tariff. The decanter/bottle will be filled with bubble bath upon arrival in the United States. The sample is being retained by this office for reference purposes. The Walle Decanter may be used as a container. However, the aesthetic appeal of the Walle character and the intrinsic value attributed to the figure renders the item to be more akin to a toy than to a container. Furthermore, the Walle Decanter is shaped to provide a full and accurate representation of the character, which includes articulated arms, hands, torso and moving wheels on the base of the item.
CBP rationale
The applicable subheading for the Walle Decanter will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.
Full text
N032650 July 22, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Christina Yun M.Z. Berger & Company 29-76 Northern Blvd. Long Island City, NY 11101 RE: The tariff classification of a Walle Decanter from China Dear Ms. Yun: In your letter dated July 2, 2008, you requested a tariff classification ruling. A sample of the Walle Decanter was received with your inquiry. You state in your ruling request that the Walle Decanter is broken out into five parts as follows: style CWA100, the bottle, style CWA101, the topper, style CWA102, the cap, style CWA103, the hang tag and style CWA104, the decanter bottom label. All the foregoing style numbers will be considered and classified as one product for the purposes of the tariff. The decanter/bottle will be filled with bubble bath upon arrival in the United States. The sample is being retained by this office for reference purposes. The Walle Decanter may be used as a container. However, the aesthetic appeal of the Walle character and the intrinsic value attributed to the figure renders the item to be more akin to a toy than to a container. Furthermore, the Walle Decanter is shaped to provide a full and accurate representation of the character, which includes articulated arms, hands, torso and moving wheels on the base of the item. The applicable subheading for the Walle Decanter will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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