CLA-2-95:OT:RR:NC:N4:424
Mr. David Prata
OHL International at
CVS Health
Mail Code 5055
1 CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of toy scorpions, slime, and mini notepads from China
Dear Mr. Prata:
In your letter dated April 1, 2016, you requested a tariff classification ruling on behalf of your client, CVS Health.
Samples of plastic toy scorpions, CVS item #162795, mini containers of slime, CVS item #995233, and mini notebooks, CVS item #995324 were submitted with your inquiry and will be returned to you under separate cover. Item #162795 is a mesh bag of 18 toy scorpions made of thermoplastic rubber and measuring approximately 2.5” in length. Item #995233 is a mesh bag of 8 “mini slimes.” Each “mini slime” container resembles a 35mm film canister filled with colored guar gum “slime.” Both of these items are principally designed for the amusement of children 3 years of age and older. Item #995324 is a mesh bag of 12 mini notebooks. The notepads contain 18 unlined and uncoated sheets. The sheets are easy to detach and are used for writing notes. The notepads measure approximately 3 inches by 3 inches. Each notepad is designed and die cut in one of three shapes with a Halloween theme.
In your request, you state that each of the articles is intended to be handed out to trick-or-treaters on Halloween as an alternative to candy and inquire whether the articles can be classified as party favors in subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS). However, the merchandise does not meet the requirements for classification as party favors, as it is not advertised, marketed, or sold only as party favors. The environment of sale is also not uniquely for party favors. Instead, the merchandise is intended for bulk purchase and distribution on Halloween in lieu of candy. The merchandise also does not qualify as festive articles, as playing with scorpions and slime, or writing in notepads, is not limited to Halloween only and can occur throughout the year.
The applicable subheading for the toy scorpions and mini slime will be 9503.00.0073, 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 12 mini notepads will 4820.10.2060, HTSUS, which provides for “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other.” 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division