United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 813205 - NY 813401 > NY 813382

Previous Ruling Next Ruling
NY 813382

September 1, 1995

CLA-2-95:S:N:N7:225 813382


TARIFF NO.: 9502.10.0020; 9503.90.0030; 3923.30.0090

Mr. P. Todd Fredette
A.N. Deringer, Inc.
173 West Service Road
Champlain, New York 12919

RE: The tariff classification of containers bearing the form of human figures, a floating toy soap dish and plastic container from China

Dear Mr. Fredette:

In your letter dated July 31, 1995, you requested a tariff classification ruling on behalf of your client Les Marques Centura Brands Inc.

Five samples from the "Pocahontas" collection were submitted with your inquiry. The first two articles are plastic, three dimensional, figures of "John Smith" and "Pocahontas". Both items measure 9 inches in height. The forms serve as an empty container which will be filled in the U.S. with liquid bubble bath. The lower portion of the figure is used as a receptacle for bubble bath solution. A threaded cap secures to the top of the container over which the upper torso of the character is placed, thereby, concealing any sign of a secondary use.

The floating soap dish depicts "Pocahontas and Meeko" in a canoe and measures approximately 8 inches in length and 5 1/2 inches in height. The Indian woman is portrayed paddling the canoe while her raccoon companion stands toward the front as a look out. An area inside the canoe may be used to place a very small piece of soap. Although the item is called a soap dish, the product's functional use is quite limited in
nature. Due to the size of the soap this item could hold, any practical use is negligible in comparison to its use as an article designed for amusement purposes.

The plastic liquid soap dispenser bottle will be imported without its contents and pump action top. The liquid soap and pump top will be added here in the U.S. The container portion measures 6 inches in height, has a threaded neck opening and is decorated with the "Pocahontas" character figure.

The final item is a plastic topper or bottle cover which portrays the head, neck and arms of the "Pocahontas" charac-ter. The topper is not threaded and may simply be placed or pushed over a capped bottle for decorative purposes. Your samples are being returned as requested.

The applicable subheading for the "John Smith" and "Pocahontas" figure containers will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: not over 33 cm in height. The rate of duty will be free.

The applicable subheading for the "Pocahontas/Meeko" floating soap dish will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for the "Pocahontas" pump soap container will be 3923.30.0090, HTS, which provides for articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles, other. The duty rate will be 3 percent ad valorem.

In regards to the "Pocahontas" bottle cap cover/topper, please be advised that, the issue of bottle toppers is currently under review by Customs Service Headquarters. Therefore, we are unable to issue a ruling on this merchandise at the present time. You may wish to resubmit your ruling request at a later date.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: