CLA-2-84:OT:RR:NC:N1:106
Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Av.
Fort Lauderdale, FL 33301
RE: The tariff classification of a bubble machine from China.
Dear Mr. Crago:
In your letter dated May 27, 2009 you requested a tariff classification ruling. A sample was submitted with your request and is being returned.
The article in question is a bubble machine, identified as model number A014DA00351. Included with the machine is an AC adapter. The machine can also operate on batteries. In operation, the bubble solution is poured into the front tray. When the machine is turned on, the front wheel of rings to rotates, picking up bubble solution, which is then "blown out" into the room in the form of a stream of bubbles by a fan at the rear of the machine as each ring reaches the top of the machine. Since the bubble machine is not designed to amuse, but to merely dispense bubbles, it is not considered to be a toy, for tariff classification purposes.
The applicable subheading for the bubble machine will be 8424.81.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting,… liquids and parts thereof: other appliances: other. The rate of duty will be 2.4%.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division