N270244 N2 Ruling Active

The tariff classification of a bath toy from China

Issued November 17, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item comes in two styles, featuring characters and shapes from the movies “Minions” and “Frozen.” Each play set is comprised of 8 EVA foam shapes and 1 wax/clay crayon. The foam characters and shapes will float in water and, when wet, will stick to the tub wall or any tiled surface. The washable crayon can be used to draw on the bath walls. Children will derive amusement by playing and manipulating the foam pieces to create their own imaginary scenes while bathing. The item is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Tub Time Activity” 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

N270244 November 17, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. David Prata OHL International At CVS Health Mail Code 1049 1 CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of a bath toy from China Dear Mr. Prata: In your letter dated October 28, 2015, you requested a tariff classification ruling. A sample of each of the “Tub Time Activity” bath toys, CVS item number 936153, was received with your inquiry. The item comes in two styles, featuring characters and shapes from the movies “Minions” and “Frozen.” Each play set is comprised of 8 EVA foam shapes and 1 wax/clay crayon. The foam characters and shapes will float in water and, when wet, will stick to the tub wall or any tiled surface. The washable crayon can be used to draw on the bath walls. Children will derive amusement by playing and manipulating the foam pieces to create their own imaginary scenes while bathing. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Tub Time Activity” 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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