The tariff classification of a "Spongebob Many Faces Spinner Decanter" from China

N058607 May 8, 2009 CLA-2-95 OT:RR:NC:N4:424 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 “Spongebob Many Faces Spinner Decanter” from China Dear Ms. Yun: In your letter dated March 26, 2009, you requested a tariff classification ruling. A sample of the “Spongebob Many Faces Spinner Decanter,” which includes product numbers SPB01, the bottle, and SPB02, the cap, has been submitted with your inquiry. The two product numbers will be considered and classified as one item for tariff purposes. The item is imported as an empty decanter patterned after the Spongebob character. The bottle will be filled with bubble bath upon arrival in the United States. The various amusing expressions that can be created by twisting the three segments of the Spongebob item impart manipulative play value and render the article akin to a toy. The applicable subheading for the “Spongebob Many Faces Spinner 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