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N2450152013-09-04New YorkClassification

The tariff classification of a toy aquarium from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a toy aquarium from China

Ruling Text

N245015 September 4, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Jeanette Arciero CVS On-Site Import Client Liaison Barthco International Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a toy aquarium from China Dear Ms. Arciero: In your letter dated August 9, 2013, you requested a tariff classification ruling. A sample of the “Desk Top USB Aquarium,” CVS item number 933587, was received with your inquiry. The item is a small artificial fish tank measuring approximately 3.5” (L) x 2.5” (W) x 3.5” (H). Also included are two colorful plastic fish and a USB cable. The fish tank, which is to be filled with water, has a clear front panel and ocean scenery on the back wall behind an artificial rock. It can be powered by the USB cable or by 4 AA batteries (not included). The slot for the USB cable and the battery compartment are located on the back of the aquarium. On the top of the aquarium there are two switches. The one on the right lights up the tank and the one on the left generates a current in the water that gives the illusion that the fish are swimming. The item is not a real fish tank and is not intended to hold live fish. The aquarium is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Desk Top USB Aquarium” will be 9503.00.0073, 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… ‘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 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 James Forkan at (646) 733-3025. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division