CLA-2-92:OT:RR:NC:N4:433
David Prata
Trade Compliance Analyst
OHL International
AT CVS Health
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a bubble whistle from China.
Dear Mr. Prata:
In your letter dated November 18, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item 994196 is a “©Disney, Mickey Mouse CLUBHOUSE BUBBLE WHISTLE.” The whistle and a two ounce bubble solution are package together on a blister card, ready for retail sale. There is a reservoir within the whistle that will contain a small amount of the bubble solution, and upon blowing into the whistle sound and bubbles will be emitted.
It is our opinion the whistle and bubble solution form a set for tariff purposes, with the whistle imparting the essential character to the set, in that the whistle will function even after the solution runs dry and the bottle is emptied – see New York ruling, NY G89443 dated April 26, 2001.
The applicable subheading for the CLUBHOUSE BUBBLE WHISTLE will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Music boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments: Other: Other.” The rate of duty will be 5.3% 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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division