CLA-2-95:OT:RR:NC:N4:424
Mr. Troy Clarke
CBT International, Inc.
249 East Ocean Blvd.
Suite 650
Long Beach, CA 90802
RE: The tariff classification of a bubble wand/cap from China
Dear Mr. Clarke:
In your letter submitted May 2, 2011, you requested a tariff classification ruling on behalf of Imperial Toy LLC.
A sample of a toy bubble wand/cap, item number 53568, was submitted with your inquiry. The item is an orange plastic cap, designed to fit on a “Super Miracle Bubbles” bottle, with a removable wand for blowing bubbles. Although the wand is able to be separated from the cap, when it remains attached, the cap serves as an efficient handle for the wand and will contribute to the production of better bubbles. The bubble solution and wand/cap will be combined after importation. The sample will be returned as requested.
The applicable subheading for the toy bubble wand/cap 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.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division