CLA-2-95:OT:RR:NC:N4:424
CATEGORY Classification
Ms. Darcy Chen
ZURU
7/F, Tower B, Port Building,
1006 Dongmen South Rd, Luohu,
Shenzhen, China
518001
RE: The tariff classification of self-sealing water balloons from China
Dear Ms. Chen:
In your letter dated January 10, 2024, you requested a tariff classification ruling.
Photographs and a description of the “Bunch-O-Balloons 30 Rapid-Filling Self-Sealing Water Balloons,” Item # 56323, were received with your request.
The “Bunch-O-Balloons” item is comprised of one bunch, or stem, consisting of 30 latex balloons which are attached to individual plastic tubes. The plastic tubes are secured on to a onetime use, self-sealing, water hose adapter nozzle that is attachable to a water source such as a spigot or faucet. Using this device, the consumer can fill a bunch of balloons with water in a matter of 60 seconds. Each water balloon also contains a self-sealing mechanism that activates as soon as the balloons are pulled off the tubes. The balloons are designed to be filled with water and used by young children aged 3 years and older with adult supervision.
The applicable subheading for the self-sealing balloons will be 9503.00.0013, 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: Inflatable toy balls, balloons …: 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 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.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division