CLA-2-34:OT:RR:NC:2:236
Ms. Christina Yun
MZB Accessories, LLC
29-76 Northern Blvd., 4th Floor
L.I.C., NY 11101
RE: The tariff classification of “Bath Time Shave Sets” from China
Dear Ms. Yun:
In your ruling request dated January 18, 2013, you requested a tariff classification ruling.
Your letter indicates that the “Bath Time Shave Sets” kits are produced under license for Nickelodeon – SpongeBob SquarePants, Disney-Cars, Marvel-Spiderman, and Hasbro-Transformers. It appears that the contents of each bath kit are the same except for the packaging and component graphics. The kits are intended for use solely in the bathtub.
A sample of the “SpongeBob SquarePants Bath Time Shave Set” was received with your inquiry. The provided sample consists of a 6.35 cm x 6.35 cm tattoo sheet that contains four color ink images made of ink and glue backed paper, a 3.5 oz. can of bath foam for washing the skin (containing surfactants, which are not aromatic or modified aromatic), a plastic toy razor, a plastic toy shaving brush, and a plastic comb.
The articles are retail packaged in a cardboard window box and marketed for use in the bath by children; however, the items are not complementary. The “Bath Time Shave Sets” are not sets for tariff classification purposes; therefore, each item will be classified separately in its appropriate heading.
The applicable subheading for the tattoo sheet will be 4908.90.0000, HTSUS, which provides for transfers (decalcomanias), other than vitrifiable. The rate of duty will be free.
The applicable subheading for the bath foam will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The general rate of duty will be free.
The applicable subheading for the toy razor and toy shaving brush will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free.
The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTSUS, which provides for Combs, hair-slides and the like: Of hard rubber or plastic: Combs: Valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross plus 2 percent ad valorem. The applicable subheading for the plastic comb, if valued over $4.50 per gross, will be 9615.11.3000, HTSUS, which provides for Combs, hair-slides and the like: Of hard rubber or plastic: Combs: Valued over $4.50 per gross: Other. The rate of duty will be 28.8 cents per gross plus 4.6 percent ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 Nuccio Fera at (646) 733-3034.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division