CLA-2-95:OT:RR:NC:N4:424
Ms. Christina Yun
MZB Accessories LLC
29-76 Northern Blvd.
4th Floor
Long Island City, NY 11101
RE: The tariff classification of bath toys from China
Dear Ms. Yun:
In your letter dated March 11, 2015, you requested a tariff classification ruling.
A sample of the “Crayola 36 Bath Letters & Numbers,” item# CRY10142, was received with your request. The item consists of 26 foam EVA letters and 10 foam EVA numbers, measuring approximately 3”(L) x 2”(W), that come in an assortment of bright colors. The shapes will float in water and, when wet, will stick to the tub wall or any tiled surface. Children will derive amusement by playing and manipulating the objects while taking a bath and at the same time they will be learning to spell and count. The item is principally designed for the amusement of children two years of age and older.
The applicable subheading for the “Crayola 36 Bath Letters & Numbers” will be 9503.00.0071, 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… ‘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 on World Wide Web at http://www.usitc.gov/tata/hts/.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
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