CLA-2-95:OT:RR:NC:N4:424
Mr. Simon Slyper
Amscan Inc.
80 Grasslands Road
Elmsford, New York 10523
RE: The tariff classification of the “Pullback Skateboard Slap Bracelet” from China
Dear Mr. Slyper:
In your letter submitted February 4, 2021, you requested a tariff classification ruling.
Photographs and a description of the “Pullback Skateboard Slap Bracelet” were submitted with your inquiry. Style number 3902641-PROTOTYPE, “Pullback Skateboard Slap Bracelet”, is both a bracelet and a miniature toy skateboard. The item contains a pull-back mechanism that propels the skateboard forward when the wheels are rolled backwards on a hard surface. The overall dimensions of the item are 8” x 1 ½” x 1 ½”. The miniature “skateboard deck” is composed of a thin flexible strip of silicone, the wheels are acrylonitrile butadiene styrene (ABS), the tires are polyvinyl chloride (PVC), and the black trim is made of polystyrene (PS). The toy skateboard bracelet wraps itself around the wrist or another similarly sized object when struck (“slapped”) against the wrist/object. The product is designed for the entertainment of children ages 5 years and older.
The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.”
The “Pullback Skateboard Slap Bracelet” is prima facie classifiable under two headings, both as an article of imitation jewelry, in Chapter 71, and as a toy, in Chapter 95. By application of GRI 3(c), the item shall be classified in the heading that occurs last in numerical order, which is in Chapter 95.
The applicable subheading for the “Pullback Skateboard Slap Bracelet” 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.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division