CLA-2-34:OT:RR:NC:N1:136
Jason P. Wapiennik
Great Lakes Customs Law
32437 5 Mile Road
Livonia, Michigan 48154
RE: The tariff classification of “Funatic Foam” from China
Dear Mr. Wapiennik:
In your ruling request dated October 5, 2020, on behalf of your client, Blip Toys, LLC, you requested a tariff classification ruling on “Funatic Foam.”
Your submission describes “Funatic Foam” as a foaming soap product contained in a pressurized metal aerosol spray can, intended to be used for the amusement of children ages three and older. The product comes in three scents: blue bubblegum, green apple, and pink berry. You state that “Funatic Foam” is designed and intended to be used as a children’s toy, in a similar way that “Silly String” might be used. Children will have fun by spraying each other with the “Funatic Foam,” both without and within the context of waterplay.
In your letter you suggest that the subject product be classified as a toy under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). The National Import Specialist assigned to the toy provisions has reviewed your suggested classification and disagrees. Soap products are specifically provided for elsewhere in the tariff.
The applicable subheading for “Funatic Foam” will be 3401.30.5000, HTSUS, which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3401.30.5000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3401.30.5000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 https://hts.usitc.gov/current.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division