The tariff classification of the “Grossery Gang Mushy Slushie” play set from China

N276512 June 29, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Art Samuelson Air Tiger Express Inc. 18343 8th Avenue South Seattle, WA 98148 RE: The tariff classification of the “Grossery Gang Mushy Slushie” play set from China Dear Mr. Samuelson: In your letter dated May 13, 2016, you requested a tariff classification ruling on behalf of Moose Toys. A sample of the “Grossery Gang Mushy Slushie” play set was submitted with your inquiry. The “Grossery Gang” is a line of toys which takes food items that have “expired” and turns them into gross, disgusting characters. The “Mushy Slushy” play set is a cup-shaped container that resembles a slushy drink. The item consists of a cup printed with images of gross characters from the series, a purple slushy top with ants and fly molded into the plastic, a pretend straw, and a clear dome cover with a cut-out in the middle. Also included are four miniature milk crates and four insects with silly expressions encased in ice-cubes, which can be placed on pegs found on the top of purple slushy. The item is principally designed for the amusement of children 5 years of age and older. The applicable subheading for the “Grossery Gang Mushy Slushie” play set 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 https://hts.usitc.gov/current. 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 james.p.forkan@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division