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NY H84224

August 31, 2001

CLA-2-95:RR:NC:SP:225 H84224


TARIFF NO.: 9503.70.0000; 9801.00.1097

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of a bubble-blowing toy set from China

Dear Mr. Epstein:

In your letter dated August 3, 2001, you requested a tariff classification ruling on behalf of your client Tara Toy Corporation.

A sample of the “Little People Bubble Funpack”, item number 25021, was submitted for our review. The product consists of one round plastic bubble tray measuring approximately 7 3/8” in diameter, two plastic bubble wands and two plastic bubble wand/sand molds packaged inside a PVC bag with perforated holes throughout. The largest bubble wand has a diameter of approximately 5 ¼” and features a handle that incorporates a miniature sized maze. The maze handle contains three tiny balls that may be maneuvered around barriers from one end to the other. The next wand has a diameter of approximately 1 ” and features a handle that is molded to depict a three dimensional figure of a doll-like character. In both items, where the handles are uniquely formed, the wand instruments are deemed to be the primary component of the article. Another plastic wand has an oval shaped opening approximately 1 ¾” long for blowing bubbles at one end and a mold form depicting a lobster at the opposite end. The last wand, of similar design, has two oval openings at one end. The openings are situated side by side and are used for blowing bubbles. At the opposite end of the wand is a plastic mold of a fish. The mold portions are meant for use while playing in the sand on the beach. Two 4 oz. bottles of bubble solution, of U.S. origin, will be packaged overseas with the item. The plastic bubble tray is designed to hold the bubble solution for use in dipping all the wands.

When play is over, one can store the wet and/or sandy components inside the specially shaped and fitted PVC bag. The bag measures approximately 11” (H) by 8” (W) by 3” (D). It has perforated holes around all sides, including the bottom panel, allowing excess water or sand to trickle out. The bag has a zipper closure and a textile handle. There are two sewn-in dividers of PVC sheeting inside the bag with fittings sized to hold the bottles of bubble solution, wands and tray. A sewn-in snap fastener is located near the top of an inside panel to secure the larger wand.

You have suggested that the bubble blowing toys be classified in Chapter 95 and that the plastic case is specially shaped and fitted to hold the components with which it is sold. This office would agree.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order.

The “Little People Bubble Funpack” is considered a toy set in accordance with GRI 1. The plastic tray holds the poured bubble solution in a manner that enables dipping of the various sized wands. In addition, the storage bag is specially constructed to drain the plastic toys after use and to hold the articles in an upright position inside the bag. Arrangements will be made to have the sample picked up by your office as requested.

The applicable subheading for the “Little People Bubble Funpack”, item number 25021, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

With respect to the bottles of bubble solution, of U.S. origin, we refer to HTS subheading 9801.00.1097 which provides for the duty-free entry of products of the U.S. that are returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. You are advised that the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. §10.1), must be satisfied in the event this exemption is claimed.

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 Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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