CLA-2-95:OT:RR:NC:N4:424
Ms. Christina Yun
M.Z. Berger & Company
29-76 Northern Blvd, 4th Floor
L.I.C., NY 11101
RE: The tariff classification of a “Soak & Slam Basketball Set” from China
Dear Ms. Yun:
In your letter received May 12, 2010, you requested a tariff classification ruling.
A sample of the “Soak & Slam Basketball Set” was submitted with your inquiry. The item is comprised of a basketball board with hoop, 2 polyurethane balls, a bath mitt and a bottle of bubble bath packaged and sold together. The bath mitt is constructed with an outer surface of 100% polyester knit terry. The product will not be classified as a set because the components are not put up together for one particular need or activity. The miniature toy basketball board with hoop and balls are designed for the amusement of children of 3 years of age and older, in or out of the bathtub, while the bubble bath and wash mitt will be used by children when bathing, with adult supervision. The sample will be returned, as requested.
The applicable subheading for the basketball board with hoop and 2 balls will be 9503.00.0080, 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…Other.” The rate of duty will be free.
The applicable subheading for the bubble bath will be 3307.30.5000, HTSUS, which provides for perfumed bath salts and other bath preparations: other. The rate of duty will be 4.9% ad valorem.
The applicable subheading for the bath mitt will be 6302.93.1000, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: of pile or tufted construction. The rate of duty will be 6.2% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division