N301828 N3 Ruling Active

The tariff classification of a bath bomb craft kit from China

Issued December 12, 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 all the necessary ingredients to create 8 bath bombs. The kit includes the following items: 1 bath bomb mold, 1 bag of bath bomb mixture, 3 color droppers, 1 bag of baking soda, 1 bag of soap confetti, 1 fragrance oil dropper, 8 sheets of cellophane wrap with ribbon for gift giving and easy to follow instructions. Children, ages 3 years and older, will learn how to create their own fashionable bath bombs by mixing the included ingredients together as instructed. The “Crayola Confetti Bath Bomb Set” functions as an educational toy because it enables manipulative play by combining science and amusement together.

CBP rationale

The applicable subheading for the “Crayola Confetti Bath Bomb Set” 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

N301828 December 12, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Barbara Tuttle GBG Beauty, LLC 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a bath bomb craft kit from China Dear Ms. Tuttle: In your letter dated October 1, 2018, you requested a tariff classification ruling. A sample of the “Crayola Confetti Bath Bomb Set,” item # CS247, was submitted with your inquiry. The item is an educational kit that contains all the necessary ingredients to create 8 bath bombs. The kit includes the following items: 1 bath bomb mold, 1 bag of bath bomb mixture, 3 color droppers, 1 bag of baking soda, 1 bag of soap confetti, 1 fragrance oil dropper, 8 sheets of cellophane wrap with ribbon for gift giving and easy to follow instructions. Children, ages 3 years and older, will learn how to create their own fashionable bath bombs by mixing the included ingredients together as instructed. The “Crayola Confetti Bath Bomb Set” functions as an educational toy because it enables manipulative play by combining science and amusement together. The applicable subheading for the “Crayola Confetti Bath Bomb Set” 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

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