CBP Ruling N300954 — The tariff classification of “Make Your Own Squishies Kit” from China.

Tariff classification

Headings: 3926

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample identified as the “Make Your Own Squishies Kit,” which consists of three fruit shapes made of polyurethane foam and four tubes of “colored puffy paint.” The paint colors supplied in the kit are pink, yellow, green and black, and can be used to paint the watermelon, grapefruit and lime fruit shapes. Your sample will be returned. You suggest that this kit would be correctly classified under 9503.00.0073 as a toy intended for use by persons 3 to 12 years of age, but this office disagrees. The item is not classifiable in Chapter 95 as a toy. Customs and Border Protection (CBP) does not consider drawing, writing, coloring or painting to have significant play value for classification purposes as a toy. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component, which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this instance, the plastic “squishies” provides the essential character of the set, and all the articles in the set are classified in the heading applicable to the plastic “squishies.”

CBP rationale

The applicable subheading for the “Make Your Own Squishies Kit” will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.

Full text

N300954 October 22, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Justin Sheeler Artskills Inc. 3935 Rabold Circle S Bethlehem, PA 18020 RE: The tariff classification of “Make Your Own Squishies Kit” from China. Dear Mr. Sheeler: In your letter dated October 3, 2018, you requested a tariff classification ruling. You have submitted a sample identified as the “Make Your Own Squishies Kit,” which consists of three fruit shapes made of polyurethane foam and four tubes of “colored puffy paint.” The paint colors supplied in the kit are pink, yellow, green and black, and can be used to paint the watermelon, grapefruit and lime fruit shapes. Your sample will be returned. You suggest that this kit would be correctly classified under 9503.00.0073 as a toy intended for use by persons 3 to 12 years of age, but this office disagrees. The item is not classifiable in Chapter 95 as a toy. Customs and Border Protection (CBP) does not consider drawing, writing, coloring or painting to have significant play value for classification purposes as a toy. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component, which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this instance, the plastic “squishies” provides the essential character of the set, and all the articles in the set are classified in the heading applicable to the plastic “squishies.” The applicable subheading for the “Make Your Own Squishies Kit” will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other. The rate of duty will be 5.3 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →