CLA-2-95:OT:RR:NC:N4:424
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of various “Squishy Pops” articles from China
Dear Mr. Kavanaugh:
In your letter dated November 18, 2014, you requested a tariff classification ruling on behalf of Tech4Kids, Inc.
Samples, photographs and descriptive literature on items from the “Squishy Pops” line of products were submitted with your inquiry. Squishy Pops feature characters from My Little Pony. Each figure measures approximately one inch in height and is constructed of thermoplastic elastomers, providing a “squishy” feel. Beneath the figures is a suction cup which allow them to stick to surfaces. Upon their removal, they make a “pop” sound. The four samples received are:
“Squishy Pops Capsule,” item # 80050 – The item includes either one pony figure or troll bead-like charm. It is packaged in a round opaque “mystery” capsule, therefore, the consumer does not know which item will be inside.
“Squishy Pops Charm Pack,” item # 80120 – The item contains one pony figure and two charms. It is blister packed to a cardboard header.
“Squishy Pops Fashion Pack,” item # 80140 – The item contains one pony figure, one plastic bracelet, one medallion and two charms. It is blister packed to a cardboard header.
“Squishy Pops Display Pack,” item # 80180 – The item contains an ice cream cone-shaped “Sweet Shop” play set and one pony figure. It is packaged in a cardboard box with a window display.
In your request, you suggest that each of the aforementioned products should be classified as toys. However, the classification determination of each of the four products is dependent on each set’s components.
The Squishy Pops Capsule, when imported with the pony figure, and the Squishy Pops Display Pack are considered toys principally designed for the amusement of children four years of age and older. The Squishy Pops Capsule, when imported with just the troll bead-like charms is considered imitation jewelry and will be classified as such.
In the case of the Squishy Pops Fashion Pack and the Squishy Pops Charm Pack, each contains articles classifiable under heading 9503 as toys or under heading 7117 as imitation jewelry. Noting General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule (HTSUS), GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Explanatory Note (X) to GRI 3(b) states, in part, that the term “goods put up in sets for retail sale” shall be taken to mean goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
The Squishy Pops Fashion Pack meets the terms of GRI 3(b), with the essential character being imparted by the plastic imitation jewelry components. The imitation jewelry components make-up the greatest share of the item’s value, quantity and weight.
However, the Squishy Pops Charm Pack, while being made up of two or more articles classified in different headings and put up in a manner suitable for sale directly to users without repacking, are not considered a set for tariff purposes as they are not put up together to meet a particular need or carry out a specific activity. Unlike the Squishy Pops Fashion Pack which, as a whole, functioned as an article of personal adornment, the Charm Pack contains only the toy pony figure and two charms that cannot be used or attached to the pony without the bracelet. Since they do not meet the criteria for a set, each component must be classified separately.
The applicable subheading for the Squishy Pops Capsule (when imported with the pony figure), the Squishy Pops Display Pack and the pony figure of the Squishy Pops Charm Pack 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.
The applicable subheading for the Squishy Pops Capsule (when imported with the troll bead-like charms), Squishy Pops Fashion Pack and the charms from the Squishy Pops Charm Pack will be
7117.90.6000, HTSUS, which provides for "Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Toy jewelry (except parts) valued not over 8 cents per piece." 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 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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division