N247447 N2 Ruling Active

The tariff classification of the “Party in the Tub Light” from China

Issued November 21, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

A sample of the “Party in the Tub Light,” item #PA011124, was received with your request. The disc-like item is a watertight and water safe LED light display bath toy that is made of a translucent plastic. It contains a small circuit board, an on-off switch, and 6 LED lights that run on 3 AAA batteries which are not included. There are six different light shows that will amuse children during bath time. A detachable suction cup will allow it to be attached to the bathroom wall and tub. Children will derive amusement by turning it on and watching the light show while they spin, splash and dunk it in the tub. The item, which measures approximately 3.5” in diameter, is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Party in the Tub Light” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.

Full text

N247447 November 21, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of the “Party in the Tub Light” from China Dear Ms. Crossley: In your letter dated October 30, 2013 you requested a tariff classification ruling. A sample of the “Party in the Tub Light,” item #PA011124, was received with your request. The disc-like item is a watertight and water safe LED light display bath toy that is made of a translucent plastic. It contains a small circuit board, an on-off switch, and 6 LED lights that run on 3 AAA batteries which are not included. There are six different light shows that will amuse children during bath time. A detachable suction cup will allow it to be attached to the bathroom wall and tub. Children will derive amusement by turning it on and watching the light show while they spin, splash and dunk it in the tub. The item, which measures approximately 3.5” in diameter, is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Party in the Tub Light” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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