N305315 N3 Ruling Active

The tariff classification of the Elmer’s “Glow in the Dark Slime Kit” from China

Issued August 13, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The kit includes one 5 fl. oz. plastic bottle of Purple Glow Glue, one 5 fl. oz. plastic bottle of Yellow Glow Glue and two bottles of sodium tetraborate, each containing 2.3 fl. oz. The kit is packaged in a corrugated box for retail use. By following the enclosed instructions, children will derive hours of amusement creating a variety of slime concoctions. The Elmer’s “Glow in the Dark Slime Kit” is principally designed for the amusement of children ages 3 years and older and will be classified as an instructional toy.

CBP rationale

The applicable subheading for the “Glow in the Dark Slime Kit” 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

N305315 August 13, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Andrew Szymanski Sanford, L.P. / Newell Brands – Office Products Group 6655 Peachtree Dunwoody Rd. Atlanta, GA 30328 RE: The tariff classification of the Elmer’s “Glow in the Dark Slime Kit” from China Dear Mr. Szymanski: In your letter submitted July 17, 2019, you requested a tariff classification ruling. Photographs and a description of the Elmer’s “Glow in the Dark Slime Kit,” item # 2078223, were submitted with your inquiry. The kit includes one 5 fl. oz. plastic bottle of Purple Glow Glue, one 5 fl. oz. plastic bottle of Yellow Glow Glue and two bottles of sodium tetraborate, each containing 2.3 fl. oz. The kit is packaged in a corrugated box for retail use. By following the enclosed instructions, children will derive hours of amusement creating a variety of slime concoctions. The Elmer’s “Glow in the Dark Slime Kit” is principally designed for the amusement of children ages 3 years and older and will be classified as an instructional toy. The applicable subheading for the “Glow in the Dark Slime Kit” 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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