The tariff classification of toy slime from China

N274718 April 20, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of toy slime from China Dear Ms. Aldinger: In your letter dated March 31, 2016, you requested a tariff classification ruling. A sample of mini containers of colored slime, Rite Aid item #9036598, was submitted with your inquiry and will be returned to you under separate cover. The item consists of 6 containers of “mini slime” packaged and sold in a net bag with header card. The “mini slime,” made from guar gum, comes in its own individual cylindrical container that measures 1” in diameter and is 1½” high. The mini slime is principally designed for the amusement of children 4 years of age and older. Children will derive amusement squishing the slime and grossing out other children and adults. In your request, you indicate that the buyer intends to present the slime as a party favor. However, the merchandise does not meet the requirements for classification as party favors, as it is not advertised, marketed, or sold only as party favors. The environment of sale is also not uniquely for party favors The merchandise also does not qualify as festive articles, as playing with slime is not limited to Halloween only and can occur throughout the year. The applicable subheading for the mini slime 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 https://hts.usitc.gov/current. 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, Deborah Marinucci Acting Director National Commodity Specialist Division