The tariff classification of the “Bubble and Cool Fan” from China

N330710 February 14, 2023 CLA-2-39:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Kari Aiduk Mohawk Global Logistics 123 Air Cargo Rd. North Syracuse, NY 13212 RE:      The tariff classification of the “Bubble and Cool Fan” from China   Dear Ms. Aiduk: In your letter submitted February 3, 2023, you requested a tariff classification ruling on behalf of your client Little Kids Inc. A photo and a description of the “Bubble and Cool Fan” were received with your inquiry.  The product features a plastic reservoir for storing bubble solution, and a rubber strap for securing to a stroller, grocery cart, or other area an infant or toddler may temporarily sit.  On top of the plastic reservoir is a small electric motor, a fan, and plastic components (wands) used to blow bubbles.  The plastic components are decorated to represent a friendly lion. In the first mode of operation, the machine is tilted upwards, and the bubble solution is pumped onto the bubble wand wetting platform that is in front of the fan.  When the bubble blower is turned on, the wands will rotate and get covered with the bubble solution.  The spinning of the wands into the stream of air, will create the effect of blowing bubbles. In the secondary mode of operation, the machine is tilted downwards which disengages the pump so that the bubble solution does not get pumped into the wands.  Instead, the fan simply operates, creating a cool breeze for the infant or toddler sitting in front of it.   The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS), constitute the official interpretation of the tariff at the international level.  EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.”   The “Bubble and Cool Fan” is prima facie classifiable under two headings, both as a fan in Chapter 84 and as a toy in Chapter 95.  By application of GRI 3(c), the goods shall be classified in the heading that occurs last in numerical order, which is in Chapter 95.  The applicable subheading for the “Bubble and Cool Fan” will be 9503.00.0071, 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: Under 3 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division