N297360 N2 Ruling Active

The tariff classification of the “Super Slime Lab” from China

Issued June 13, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

A description of the Kids Stuff “Super Slime Lab”, item # 9043132, was submitted with your inquiry. The item consists a kit used to create “slimy creations.” The kit includes 1 plastic bottle of sodium tetraborate liquid, 2 packets of sand, 1 packet of glitter, 4 colored dyes, 1 packet of plastic gems, 1 pair of plastic gloves, 1 Popsicle stick, 1 plastic spoon, 3 clear plastic bottles of glue, 1 measuring cup, 1 slime lab tray and an instruction sheet. The slime is created by adding water to the glue and sodium tetraborate liquid. The glitter, dyes, sand and gems are added for texture and appearance. When the projects are completed, children will continue to have hours of amusement playing with the actual slime. The “Super Slime Lab” is principally designed for the amusement of children ages 8 years and older and will be classified as an educational toy.

CBP rationale

The applicable subheading for the “Super Slime Lab” will be 9503.00.0073, 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

N297360 June 13, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lorianne Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of the “Super Slime Lab” from China Dear Ms. Aldinger: In your letter submitted May 16, 2018, you requested a tariff classification ruling. A description of the Kids Stuff “Super Slime Lab”, item # 9043132, was submitted with your inquiry. The item consists a kit used to create “slimy creations.” The kit includes 1 plastic bottle of sodium tetraborate liquid, 2 packets of sand, 1 packet of glitter, 4 colored dyes, 1 packet of plastic gems, 1 pair of plastic gloves, 1 Popsicle stick, 1 plastic spoon, 3 clear plastic bottles of glue, 1 measuring cup, 1 slime lab tray and an instruction sheet. The slime is created by adding water to the glue and sodium tetraborate liquid. The glitter, dyes, sand and gems are added for texture and appearance. When the projects are completed, children will continue to have hours of amusement playing with the actual slime. The “Super Slime Lab” is principally designed for the amusement of children ages 8 years and older and will be classified as an educational toy. The applicable subheading for the “Super Slime Lab” will be 9503.00.0073, 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

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