CLA-2-39:OT:RR:NC:N4:421
Ms. Christina Yun
MZB Accessories, LLC
29-76 Northern Boulevard 4th Floor
Long Island City, NY 11101
RE: The tariff classification of a bubble bath glitter globe from China
Dear Ms. Yun:
In your letter dated September 10, 2012, you requested a tariff classification ruling.
The sample submitted with your request is marketed as a bubble bath glitter globe. It consists of a clear plastic water globe that is screwed onto a molded plastic base. The base is decorated with shrink wrapped plastic film printed with scenes from the story of Cinderella and is filled with eight ounces of bubble bath. Inside the globe there is a figurine of Cinderella and a sealed packet of glitter. The bubble bath glitter globe is available with different figurines and graphics on the base representing various licensed characters. The globe portion measures approximately four inches in diameter, while the entire product measures approximately seven inches in height. The globe does not contain water at the time of importation or retail sale. A peel-off sticker with the instruction “Fill Me with Water & Glitter!” is adhered onto the globe. A removable label printed with the article description (“Bubble Bath Glitter Globe”), content identification (“Bubble Bath inside Base”), and instructions for completing the water globe (“Once bubble bath is used up, fill globe with water & glitter and display”) is fitted around the midsection of the item.
The water globe is a substantially constructed product that performs a decorative function as a display item long after the bubble bath has been used up. It is not a container of the type that is normally used for packing bubble bath. Therefore, the globe and the bubble bath are classified separately.
You suggest classification for the bubble bath decanter as a toy in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). However, water globes are considered to be decorative shelf type display items and are not principally designed for play or amusement.
The applicable subheading for the bubble bath will be 3307.30.5000, HTSUS, which provides for “Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included…:Perfumed bath salts and other bath preparations: Other. The rate of duty will be 4.9 percent ad valorem.”
The applicable subheading for the glitter globe will be 3926.40.0000, HTSUS, which provides for “Other articles of plastics…Statuettes and other ornamental articles.” The rate of duty will be 5.3 percent 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/.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number 888-463-6332, or by visiting their website at: www.fda.gov.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division