The tariff classification of an “Orbeez Body Spa” and an “Orbeez Hand Spa” from China.

N258467 November 18, 2014 CLA-2-:94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.80.4046; 9503.00.0073 Dennis Morse, CHB CCS BDP International 2929 Walker Avenue N.W., 2nd Floor Grand Rapids, MI 49544 RE: The tariff classification of an “Orbeez Body Spa” and an “Orbeez Hand Spa” from China. Dear Mr. Morse: In your letter dated October 15, 2014, on behalf of Meijer Distribution, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item number 47295-3L is the Orbeez Body Spa. The item consists of an inflatable chair with a battery operated vibrating device. Also included are 6000 small round super-absorbent pellets that, when soaked in water, become colorful translucent squishy orbs growing up to 100-300 times their volume, which you refer to as Orbeez. This item when filled with these Orbeez pellets, can be an enjoyable spa experience, and without the Orbeez can be used as a comfortable reclining chair. Item number 47296-3L is the Orbeez Hand Spa. The item consists of a battery-operated plastic hand spa and a 3-in-1 nail care tool designed to imitate a nail salon experience. Also included are 600 small round super-absorbent pellets that, when soaked in water, become colorful translucent squishy orbs growing up to 100-300 times their volume, which you refer to as Orbeez. Filling the spa with water and turning on the device creates a “soothing waterfall” of water as well as a swirling Orbeez effect. The 3-in-1 nail care tool, due to its appearance and construction, cannot be used effectively to take care of one’s nails and is capable of only limited use as a real grooming implement.  This item is principally designed for the amusement of children 5 years of age and older, as young girls will pretend they are having their nails done at a salon and being pampered.  The applicable subheading for the “Orbeez Body Spa” will be 9401.80.4046, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Other: Other.” The duty rate will be free. The applicable subheading for the “Orbeez Hand Spa” 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 Neil H. Levy at E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division