The tariff classification of various toys in a steel box from China, Hong Kong and Mexico

NY H83005 July 23, 2001 CLA-2-95:RR:NC:SP:225 H83005 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd. Suite 728 Long Beach, CA 90802 RE: The tariff classification of various toys in a steel box from China, Hong Kong and Mexico Dear Ms. Denny: In your letter dated June 20, 2001, received in this office on June 27, 2001, you requested a tariff classification ruling on behalf of Imperial Toy Corporation. A sample of the “Miracle Bubbles® Kit”, item 21304, was submitted for our examination. The kit consists of assorted toys packaged inside a hinged steel box. The toys include two 4 oz. bottles of Miracle Bubbles®, 7 bubble wands, 5 bubble blowing toys and a bubble dipping tray. The toys are contained within a steel box that measures approximately 7” (H) X 10” (W) X 3” (D). The reusable box opens via a hinge on one side and closes with a latch on the opposite side. The box has a plastic handle for carrying. In classifying the merchandise, we refer to the Explanatory Notes, which represent the official interpretation of the HTS at the international level. GRI 3(b) defines "goods put up in sets for retail sale" as goods that: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The “Miracle Bubbles® Kit” does not constitute a set for classification purposes. Although put up together, the individual components are independently used and do not share a common activity or meet a particular need. In the ruling letter you referenced, NY E88504, the components of the tool box and purse sets worked together to complete the concept of imitating dad with his carpenter tools or pretending to be a grown-up lady. In the subject article the bubble blowing toys are not used together but are simply multiple items of a different style, therefore, the products are separately classifiable. Your sample is being returned as requested. The components of the “Miracle Bubbles® Kit” will be classified as follows: The applicable subheading for the Miracle Bubbles®, bubble wands, bubble blowing toys and a bubble dipping tray, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free. Unfortunately, this office is unable to issue a ruling on the hinged metal box, as we understand that the issue of classification for a similar item is presently before U.S. Customs Service Headquarters. We refer to Part 177 of the Customs Regulations (19 C.F.R. 177), which precludes us from issuing a ruling that involves issues currently pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom. Therefore, we are presently unable to offer a binding ruling on this product. 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division