The tariff classification of a bath toy from China

N270947 December 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 November 17, 2015, you requested a tariff classification ruling. A sample of the “Tub Fun Activity” bath toy, CVS item number 418517, was received with your inquiry. The item is a children’s play set comprising 8 EVA foam shapes and one wax/clay crayon in a mesh storage bag with handle and hook-and-loop closure. The sample that was received contains characters from the television series “Doc McStuffins,” however, future importations will contain characters from the movie “Finding Dory.” 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. Note 4 to Chapter 95 allows articles that are imported packaged together with toys for retail sale to be classified in heading 9503, Harmonized Tariff Schedule of the United States (HTSUS), provided that the combination of items do not constitute a set under GRI 3(b), and the combination has the essential character of toys inasmuch as the toy and non-toy item(s) complement one another to the extent that together they can be used for “amusement, diversion or play.” The subject merchandise consists of tub toys designed for the amusement of children 3 years of age and older, classified under heading 9503, HTSUS, imported with two articles (the crayon and the mesh storage bag) that fall outside the scope of heading 9503, HTSUS. They are imported packaged together for retail sale, but do not constitute a set under GRI 3(b) due to the inclusion of the crayon. However, in this case, the single crayon and mesh storage bag are items of minor importance as compared to the tub toy. In other words, the crayon and mesh bag possess negligible utilitarian value beyond that associated with the amusing nature of the toy. Therefore, the items meet the requirements of Note 4 to Chapter 95 and are classified together under heading 9503, HTSUS. The applicable subheading for the “Tub Fun 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