The tariff classification of a "Fin Fin Friends On The Go Fish Bowl" from China

N118158 August 31, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 7117.90.7500 Ms. Debbie Bennett Delmar International Inc. 1555 Mittel Blvd., Suite R Wood Dale, IL 60191 RE: The tariff classification of a “Fin Fin Friends On The Go Fish Bowl” from China Dear Ms. Bennett: In your letter submitted August 5, 2010, you requested a tariff classification ruling on behalf of Think Wow Toys. A sample of the “Fin Fin Friends On The Go Fish Bowl” was received with your inquiry. The item, which is available in two assortments, consists of two exclusive Fin Fin Friends, in this case a fish and turtle, three sea accessories appropriately sized for the sea animals and two sea shell bracelets that can be combined to create a “stylish nautical necklace” for the child. They are packaged and sold in what is described as an “on the go fishbowl,” which is a small vinyl bag in the shape and size of a child’s purse. However, the purse is designed with a wavy translucent blue color to give the impression that it is filled with water. It is also compartmentalized to hold the various toys that it is imported with as well as four additional slots for other Fin Fin Friends that are sold separately. The manner in which the “fishbowl” is designed gives the appearance that the sea animals are “swimming” in the “fishbowl.” For the purposes of the tariff this item is not considered a set and its components will be classified separately. The bracelet/necklace is designed to be worn by a child and therefore would not be classified as a toy. The toy sea animals and their accessories along with the fishbowl purse are designed for the amusement of children. The fishbowl purse will act as an interactive aquarium as children will pretend that they are actually carrying a portable fishbowl showing off their sea animals, rather than it serving any utilitarian purpose. Furthermore, the flimsy construction of the fishbowl purse would render it unsuitable for any form of practical use by children. The samples are being returned. The applicable subheading for the toy animals, accessories and fishbowl purse of the “Fin Fin Friends On The Go Fish Bowl” 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. The applicable subheading for the child’s sea shell bracelet/necklace will be 7117.90.7500, HTSUS, which provides for "Imitation Jewelry: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics." 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