Mr. Kevin Schlapik
6305 Bay Club Drive # 3
Fort Lauderdale, FL 33308
RE: The tariff classification of three Poi toys from China
Dear Mr. Schlapik:
In your letter submitted December 28, 2010, you requested a tariff classification ruling.
Samples of three products were submitted with your inquiry. The first item is called a LED Poi. It is a ball that lights up to display different bright colors and lighting effects and may be spun by gripping the finger strap on its attached string, which is permanently attached to the ball. A package of four lithium cell button batteries is included with this item.
The second item is called a Tail Poi. It is an orange bean bag with an attached colorful tapered streamer. The bean bag and streamer may be spun by gripping the finger strap on its attached string.
The third item is identified as a Sock Poi. It is a fabric sock-like holder for the encased ball. It is swung while being held from the thinnest end of the sock-like portion of the product. The three items are designed for the amusement of children 6 years of age and older.
Also being imported and to be sold together with the Poi toys are a drawstring bag and an instructional DVD. The bag is a drawstring backpack constructed with an outer surface of 100% non-woven polypropylene black textile material. The bag is designed to provide storage, protection, organization and portability to the Poi accessories and personal effects during travel. It has an unlined storage compartment and no additional features. The bag has an opening at the top that secures when the drawstring is pulled tight. Two drawstring cords are permanently attached to the rear exterior of the bag which enables the user to wear the bag over the shoulders and on the back. The front exterior is screen-printed with “Spin-balls” on a white oval shaped background. It measures approximately 14.5” wide x 16” long.
The foregoing items, while imported together, are not put up in a manner suitable for sale directly to users without repacking. Therefore, each component will be separately classified.
The applicable subheading for the three Poi toys will be 9503.00.0083, 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…Other: Labeled for use by persons 3 to 12 years of age.” The rate of duty will be free.
The applicable subheading for the drawstring backpack will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The rate of duty will be 17.6% ad valorem.
The package of four lithium cell batteries, included with the LED Poi, will be 8506.50.0000, HTSUS, which provides for primary cells and primary batteries of lithium. The rate of duty will be 2.7% ad valorem.
This office is precluded from ruling on the classification of the instructional DVD. We are unable to issue a ruling on the DVD’s because their tariff designation is currently being reviewed by OR&R at Customs Headquarters. If you have any questions regarding this issue, contact National Import Specialist Lisa Cariello at (646) 733-3014.
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 (646) 733-3025.
Robert B. Swierupski
National Commodity Specialist Division