The tariff classification of Bathtub Playset Style 648 from China

NY I82690 June 19, 2002 CLA-2-34:RR:NC:SP:236 I82690 CATEGORY: Classification TARIFFNO.: 3401.11.5000; 3924.90.5500; 4202.92.4500; 3926.90.9880; 9503.49.0000; 9503.90.0080 Ms. Patty Kittel Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, Minnesota 55403 RE: The tariff classification of Bathtub Playset Style 648 from China Dear Ms. Kittel: In your letter dated May 24, 2002, you requested a tariff classification ruling. The sample submitted, Bathtub Playset Style 648, consists of a clear backpack printed with yellow ducks, 3 foam tub stickers, 3 soap crayons, 1 plastic duck which is easily removable from the mesh bath scrub, 1 fish shaped flat sponge, 1 plastic hand shaped paint pallet, 3 liquid finger paint soaps and a soap molded in the shaped of a yellow duck. In your letter, you indicate that these items will be used by children while playing in the bath. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” mean goods that: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of articles 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 Bathtub Playset Style 648 is not considered to be a set for tariff classification purpose since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the soap crayon and the duck soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes and paper wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other. The rate of duty will be Free. The applicable subheading for the fish shaped flat sponge and the extruded mesh scrubby will be 3924.90.5500, HTS, which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the backpack will be 4202.92.4500, HTS, which provides for Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets purses, map cases, cigarette cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the plastic hand shaped paint pallet will be 3926.90.9880, HTS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic duck bath toy will be 9503.49.0000, 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: Toys representing animals or non-human creatures (example, robots and monsters) and parts and accessories thereof: Other. The rate of duty will be Free. The applicable subheading for the foam tub stickers will be 9503.90.0080, 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: Other. The rate of duty will be Free. 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 Deborah Walsh at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division