CLA-2-95:OT:RR:NC:N4:424
Ms. Amanda Levitt
Sandler, Travis & Rosenberg, P.A.
551 5th Avenue
Suite 1100
New York, NY 10176
RE: The tariff classification of a fidget spinner pop from China
Dear Ms. Levitt:
In your letter submitted December 18, 2018, you requested a tariff classification ruling on behalf of your client Yolo Candy LLC.
A sample of “Yolo’s Fidget Pop,” SKU 500-1, was submitted with your inquiry. The item is a double-sided fully functioning plastic fidget spinner toy which includes a sugar, corn-syrup based hard candy on each prong of the spinner. Each prong has a plastic resealable cap covering the candy so that when the user finishes the candy, he or she can continue to use the fidget spinner for lasting play value. The fidget spinner measures approximately 3” x 1.25” x 0.5” while each candy portion measures approximately 1” x 1.25” x 0.5” and is curved at both ends. The fidget pop is principally designed for the amusement of children ages 3 and older.
Items that are a combination of two articles are considered by Customs to be composite goods. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 3(b) states that composite goods shall be classified as if they consisted of the component which gives them their “essential character.” This office believes that the toy portion of the composite good imparts the essential character of the item based on the cost value and the fact that the toy remains much after the candy is consumed.
The applicable subheading for the “Yolo Fidget Pop” 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