CLA-2-95:OT:RR:NC:2:224
Ms. Una Gauthier
CVS Onsite Import Client Liaison
Barthco International Inc.
Division of Ozburn-Hessey Logistics
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of four bath scrubbers from China
Dear Ms. Gauthier:
In your letter dated July 2, 2008, you requested a tariff classification ruling on behalf of CVS/Pharmacy.
Samples of the four bath scrubbers were received with your inquiry. You state in your ruling request that the individual item number is 463076 and the display item number is 463085. The sales display for the bath scrubbers will consist of eight pieces of item number 463076 to be sold in four assorted designs: a black cat, a white ghost, a jack-o-lantern and a spider. The bath scrubbers are constructed of a knit cotton terry outer surface on one side and a knit pile sisal surface on the other side. Each of the bath scrubbers is filled with polyester stuffing.
The cat, ghost and spider bath scrubbers, although functional, are considered toys due to the amusing, full figured depiction of the animals and creatures that they represent. They will be played with by young children while bathing. The jack-o-lantern, represented by the bath scrubber, is universally recognized as a symbol of Halloween. However, Headquarters Ruling H017693 clearly states, in part, that an item may not be considered a festive article in Chapter 95 if it has any utilitarian function, however secondary.
The applicable subheading for the black cat, white ghost and spider toy bath scrubbers will be 9503.00.0080, 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.” The rate of duty will be free.
The applicable subheading for the Jack-O-Lantern bath scrubber will be 6302.99.2000, Harmonized tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of other textile materials: Other.” The rate of duty will be 8.4% ad valorem
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/.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, the items will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, they would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.”
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division