CLA-2-95:OT:RR:NC:N4:424
Ms. Cindy He
Zuru LLC.
228 Nevada Street
El Segundo, CA 90245
RE: The tariff classification of the “XSHOT Pump” and various “Bunch O Balloons” items from China
Dear Ms. He:
In your letter submitted July 20, 2018, you requested a tariff classification ruling.
Samples, photographs and descriptions of the “XSHOT Pump”, two varieties of “Bunch O Balloons” (BOB) self-sealing water balloons, the “BOB Water Slide” and the “BOB Mega Catapult” items were submitted with your inquiry.
The first item at issue is the “XSHOT Pump”. This item consists of a plastic Rapid Fill Pumper that contains 500 balloons and is packaged for retail sale. The XSHOT Rapid Fill Pumper is an apparatus designed to dispense water by means of a manually actuated piston pump. To operate the Rapid Fill Pumper, a user fills the reservoir with water and then manually pumps the handle to build pressure, thus forcing the water in the reservoir to be dispensed by means of a nozzle incorporated into the Pumper’s cap. While the Rapid Fill Pumper is said to be intended for use in the act of filling water balloons, the product is, in essence, a mechanical appliance for projecting and dispensing water. The “XSHOT Pump” will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the Rapid Fill Pumper. Consequently, the product would be properly classified as such in heading 8424.
The other items at issue are all part of the “BOB” product line, specifically, the original “BOB” and the “BOB Rotten Eggs” self-sealing water balloons, the “BOB Water Slide” and the “BOB Mega Catapult.” The basic “BOB” item is composed of three bunches of latex balloons, totaling approximately 100 balloons in all, which are attached to individual plastic tubes. The plastic tubes are secured to a plastic nozzle that is attached to a water source such as a spigot or faucet. Using this device, the consumer can fill all 100 balloons with water in a matter of 60 seconds. Each water balloon also contains a self-tying mechanism that activates as soon as you pull it off the tube.
“BOB Rotten Eggs” also consists of 3 bunches of balloons, however, when these balloons burst they emit a rotten egg smell which is produced from an essence composed of the following components: Propylene glycol, Ethyl butyrate, Butyric acid, Acetic acid glacial, Methyl butyrate and Butyl butyrate.
The “BOB Water Slide” is comprised of a foldable16 foot PVC water slide. The water slide is packaged together with 3 bunches of balloons that can be used for play with the water slide.
The “BOB Mega Catapult” is a giant slingshot made from latex tubing and Oxford cloth. It is packaged together with 3 bunches of balloons. With all of these products, children will spend hours of fun playing with water balloons without having to take the time to individually fill up each balloon. All of the aforementioned BOB products are principally designed for the amusement of children ages 3 and over.
The applicable subheading for the “XSHOT Rapid Fill Pumper” will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar; steam or sand blasting machines and similar jet projecting machines; parts thereof: Spray guns and similar appliances: Simple piston pump sprays and powder bellows. The rate of duty will be 2.9% ad valorem.
The applicable subheading for the “Bunch O Balloons” , “Bunch O Balloons Rotten Eggs”, the “Bunch O Balloons Water Slide” and the “Bunch O Balloons Mega Catapult” products 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.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division