CLA-2-39:OT:RR:NC:N4:422
Ms. Christina Yun
MZB Accessories, LLC
29-76 Northern Blvd
4th Floor
Long Island City, NY 11101
RE: The tariff classification of a plastic bathtub mirror with crayons from China
Dear Ms. Yun:
In your letter dated January 20, 2011, you requested a tariff classification ruling.
The submitted sample is identified as a Crayola Color Me Bathtub Mirror, item# CRY10063. This item is comprised of a mirror that is made of polyethylene terephthalate (PET) plastic material, around which is located a frame made of ethylene-vinyl acetate (EVA) plastic material. There are two suction cups located on the back of the mirror, which are designed to facilitate adhesion to a bathtub wall. Included in the item are four crayons, of the following colors: blue, green, red and orange. The crayons each measure approximately 2” in length and are each inserted into a holder of the same respective color. The holders are made of polypropylene (PP) plastic material and each measures approximately 3¼” in length.
Included with the item is a mesh bag that is made of polyester and has two loops, one on either side, that are designed to hang from two slits, one on either side of the mirror frame. The bag is designed to hold the crayons when not in use. The front of the mirror frame is designed with the outlines of various sea creatures which provide the child with a coloring surface. The mirror frame can be washed clean so that the child can color in the sea creatures again and again. The mirror measures approximately 7 ½” by 8”. As you requested, the sample will be returned to you.
This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The crayons are consumable and the mirror will endure. Therefore, it is the opinion of this office that the plastic mirror and frame provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for item# CRY10063 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other: other…other. The rate of duty will be 3.4 percent 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/.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division