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NY J85120

June 3, 2003

CLA-2-84:RR:NC:MM:106 J85120


TARIFF NO.: 8424.89.7090

Mr. Dennis Morse
BDP International
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a bubble machine from Taiwan.

Dear Mr. Morse:

In your letter dated April 24, 2003, on behalf of Meijer Distribution, you requested a tariff classification ruling. You submitted a sample with your request, which will be returned to you shortly.

The article in question is a bubble machine, identified as the Party Mini Bubble Machine, model number SL-9903R. Included with the machine is a four-ounce bottle of bubble juice and an AC adapter. You indicate that the machine can also operate on two AA batteries. In operation, the bubble juice is poured into the front tray, which when turned on causes the front wheel to rotate, picking up a small quantity of bubble juice, which is then “blown out” into the room when the ring reaches the top of the machine. Since the Party Mini Bubble Machine is not designed to amuse, but to merely dispense bubbles, it is not considered to be a toy, for tariff classification purposes.

The applicable subheading for the bubble machine will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids. The rate of duty will be 1.8 percent ad valorem.

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 Patrick J. Wholey at 646-733-3013.


Robert B. Swierupski

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