The tariff classification of a bubble machine from China. Correction to Ruling Number N062816

N067595 July 7, 2009 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8428.89.0000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Av. Fort Lauderdale, FL 33301 RE: The tariff classification of a bubble machine from China. Correction to Ruling Number N062816 Dear Mr. Crago: This replaces Ruling Number N062816, dated June 23, 2009, which contained a typographical error. The incorrect HTSUS number and duty rate was issued. A complete corrected ruling follows. In your letter dated May 27, 2009 you requested a tariff classification ruling. A sample was submitted with your request and is being returned. The article in question is a bubble machine, identified as model number A014DA00351. Included with the machine is an AC adapter. The machine can also operate on batteries. In operation, the bubble solution is poured into the front tray. When the machine is turned on, the front wheel of rings rotates, picking up bubble solution, which is then "blown out" into the room in the form of a stream of bubbles by a fan at the rear of the machine as each ring reaches the top of the machine. Since the bubble machine is not designed to amuse, but to merely dispense bubbles, it is not considered to be a toy, for tariff classification purposes. The applicable subheading for the bubble machine will be 8428.89.0000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting,… liquids and parts thereof: other appliances: other. The rate of duty will be 1.8 %. 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/. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division