N294488 N2 Ruling Active

The tariff classification of a bath bomb craft kit from China

Issued March 15, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item is an educational kit that contains 5 bags of bath bomb mix: net wt. 1.45 oz. each, one bag of baking soda; net wt. 6 oz., a tube of coconut oil; net wt. 1.05 oz., 3 grams of mica powder, 2 fragrance droppers, 1 bag of glitter and an illustrative instruction poster. Children, ages 6 years and older, will learn how to create their own fashionable bath bombs by mixing the included ingredients together as instructed. The “Galactic Bath Bomb” kit functions as an educational toy because it enables manipulative play by combining science and amusement together.

CBP rationale

The applicable subheading for the “Galactic Bath Bomb” kit 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

N294488 March 15, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Urban Carter Horizon Group USA 45 Technology Drive Warren, NJ 07059 RE: The tariff classification of a bath bomb craft kit from China Dear Mr. Carter: In your letter dated February 16, 2018, you requested a tariff classification ruling. Photographs and a description of the “Galactic Bath Bomb” kit were submitted with your inquiry. The item is an educational kit that contains 5 bags of bath bomb mix: net wt. 1.45 oz. each, one bag of baking soda; net wt. 6 oz., a tube of coconut oil; net wt. 1.05 oz., 3 grams of mica powder, 2 fragrance droppers, 1 bag of glitter and an illustrative instruction poster. Children, ages 6 years and older, will learn how to create their own fashionable bath bombs by mixing the included ingredients together as instructed. The “Galactic Bath Bomb” kit functions as an educational toy because it enables manipulative play by combining science and amusement together. The applicable subheading for the “Galactic Bath Bomb” kit 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →