The tariff classification of a toy bubble machine from China

N338289 February 28, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Quinnie Wong Placo Company, Inc. 20349 Canyon Dr. Walnut, CA 91789 RE:      The tariff classification of a toy bubble machine from China Dear Ms. Wong: In your letter submitted on February 20, 2024, you requested a tariff classification ruling.  Photographs and a description of the bubble machine toy, “Bubbles Inside Bubble Machine,” item 4615, were submitted with your inquiry.  The article under consideration, consists of a battery-operated plastic toy bubble maker that measures approximately 7.9” (H) x 7.5” (W) x 6.54” (D) and includes a 4 oz. bottle of bubble solution.  The top of the item has a tray which holds the bubble solution and 2 bubble wands that rotate back and forth.  The lower portion of the toy contains a fan. To operate the machine, one fills the liquid chamber with the bubble fluid, and turns it on causing the fan to operate and the bubble wands to move. As the bubble wands rotate from side to side, they pick up a small quantity of bubble liquid, which is then “blown out” by the fan creating small and large bubbles.  The product uses 4 AA batteries which are not included.  The size, construction, and marketing of the item indicate that the product is not designed for professional use, but rather for use in a limited capacity as a toy principally designed for the amusement of children ages 3 and up. The applicable subheading for the bubble machine, “Bubbles Inside Bubble Machine,” item number 4615, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.   Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Roseanne Murphy at roseanne.murphy@cbp.dhs.gov. Sincerely, Sincerely, Steven A. Mack Director National Commodity Specialist Division