The tariff classification of a Squish Toy from China

N043779 November 25, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Sherry Sampson Whirley-Drink Works! 618 Fourth Ave. P.O. Box 988 Warren, PA 16365 RE: The tariff classification of a Squish Toy from China Dear Ms. Sampson: In your letter dated October 21, 2008, you requested a tariff classification ruling. A sample of a Squish Toy, development number NPD 6555 146180, was received with your inquiry. The product is constructed of 100% thermoplastic rubber (TPR) and will measure approximately 7” high x 5” wide. This promotional giveaway item is designed in a “Net Style” and will fit over a Whirley 24 oz. tumbler with a lid. The tumbler will be domestically produced and the Squish Toy will be added to the tumbler after importation. The squish toy when removed from the cup is intended to provide amusement as a slippery, squishy play object for young children to squeeze in their hands, stretch or to simply throw around. The applicable subheading for the Squish Toy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof:…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 http://www.usitc.gov/tata/hts/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the product will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the item would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” 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 (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division