The tariff classification of “Ooze Baff and Gelli Baff” from Great Britain

N285213 May 4, 2017 CLA-2-33:OT:RR:NC:N1:240 CATEGORY: Classification TARIFF NO.: 3307.30.5000 Ms. Leola De Boer Air Tiger Express (USA), Inc 18343 8th Avenue South Seattle, WA 98148 RE: The tariff classification of “Ooze Baff and Gelli Baff” from Great Britain Dear Ms. De Boer: In your letter dated April 03, 2017, you requested a tariff classification ruling on behalf of Moose Toys PTY., Limited. The instant products consist of four items which you indicate may be used for amusement and play. All products indicate that they may be used in the bathtub to gel water. Your original request incorrectly cited a different version of the product with older packaging. Updated information was provided by your office for this request. You provided updated information and a picture of the updated packaging for our review. The four products are as follows: Item # 29050 is called Ooze Baff Mini Pack (green). It includes (in part) a sachet of “ooze powder (50g) with gelling agents and colorant.” Item # 29051 is called Ooze Baff Single Pack (green). It includes (in part) a sachet of “ooze powder” (150g) with gelling agents and colorant.” Item 29054 is called Gelli Baff Mini Pack. It includes (in part) a sachet of “gelli powder” (40g), gelling agents, fragrance, colorant, and a pack of dissolver powder. Two assorted color packs are included. Item 29055 is called Gelli Baff Single Pack. It includes (in part) a sachet of “gelli powder” (150g), gelling agents, colorant, fragrance, and a sachet of dissolver powder. Four assorted color packs are included. We note that the dissolver powder consists of sodium chloride. It is used after play to liquefy the gelled water for ease of cleanup. Samples that you provided were packaged in paperboard retail containers and depicted a cartoonish depiction of a child playing in a bathtub. The picture of the updated packaging that you provided via email for Ooze Bath, shows actual playing with the product and contains the wording “Safe 4 Bath!”. In your letter you requested that the products be classified as toys under subheading 9503.00, Harmonized Tariff Schedule of the United States (HTSUS).  However, the various items are not prima facie classifiable as toys. Rather, bath preparations are specifically provided for in Chapter 33.  The applicable subheading for the Ooze Baff and Gelli Baff Products listed above will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed; Other. The rate of duty will be 4.9 Percent Ad Valorem. 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 Paul Hodgkiss at Paul.Hodgkiss.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division