The tariff classification of the “Fomalanche Machine” from China

N321252 September 10, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Sharon Tuck Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of the “Fomalanche Machine” from China Dear Ms. Tuck: In your letter submitted August 25, 2021, you requested a tariff classification ruling. Photographs and a description of the “Fomalanche Machine” were submitted with your inquiry. The “Fomalanche Machine”, item number 30232201, is a battery-operated foam making device. Six foam concentrate pouches (6.76 fl oz each) are supplied with the item and when mixed with water in the device, the “Fomalanche Machine” will dispense foam for children to play with. The device consists of a 16W DC motor and pump requiring 6 “D” batteries. The “Fomalanche Machine” is principally designed for the amusement of children 5 years of age and older. In your submission you suggest the classification of the “Fomalanche Machine” (packaged with foam concentrate) could be 8424.89.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” We disagree, as the size, construction, and marketing of the item indicates that it is not designed for professional use but in a limited capacity as a toy for the amusement of children. In addition, Section XVI Note 1(p) excludes articles of chapter 95. Therefore, classification in heading 8424, HTSUS, is excluded from consideration. The applicable subheading for the “Fomalanche Machine”, 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