The tariff classification of a plastic bathtub faucet spout cover and rinse cup from China

N242404 June 18, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Evelyn C. Jones BRICA, Inc. 500 West 5th Street Suite 220 Charlotte, NC 28202 RE: The tariff classification of a plastic bathtub faucet spout cover and rinse cup from China Dear Ms. Jones: In your letter dated May 23, 2013, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Super Spout Cover with Rinse Cup, Item number 62005. This item is designed in the shape of a turtle of green color. It is constructed of a combination of polypropylene (PP) plastic material and thermoplastic elastomer (TPR) plastic material. It is comprised of three detachable components; the turtle body with molded inner ribs, the turtle shell and an adjustable strap on the bottom of the body. The turtle body is designed to fit over a bathtub faucet spout, which would be inserted through the ribs when so situated, for the purpose of helping to protect a child’s head against any accidental bumps and hot spouts while in the bathtub. The strap secures the body of the turtle to the spout. The turtle shell is a flexible, soft rim inverted rinse cup which can be detached and turned over to fill with water to enable an adult to rinse the child’s head when taking a bath. You state that the Super Spout Cover with Rinse Cup in the shape of a turtle is classifiable as a toy in Chapter 95. You cite New York Ruling Letter (NY) D82071, dated October 11, 1998, which classified as a toy a vinyl faucet cover that attached to a tub spout to protect a child's head and hands from bumps and a hot spout. However, the item in that ruling was described as being in the shape of a “stylized smiling circus seal with a cartoon appearance...” and included a squirt toy. In the instant case, any amusement is incidental to the item’s utilitarian function as a spout protector and rinse cup. While the spout cover and rinse cup are in the general shape of a turtle, it has no amusing facial features nor does it provide any manipulative play; there is nothing inherently amusing with the item. Furthermore, Note 1(v) to Chapter 95, which did not exist back in 1998, excludes articles having a utilitarian function. Therefore, the Super Spout Cover with Rinse Cup is not toy principally designed for amusement. The applicable subheading for Item number 62005 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…toilet articles, of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem. 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 Gary Kalus at (646) 733-3055. Sincerely, Thomas J. Russo Director National Commodity Specialist Division