CLA-2-95:OT:RR:NC:2:224
Ms. Christina Yun
MZ Berger and Company
29-76 Northern Blvd
Long Island City, NY 11101
RE: The tariff classification of “Disney Car Repair Kit” from China
Dear Ms. Yun:
In your letter dated May 21, 2008, you requested a tariff classification.
A sample of the “Disney Car Repair Kit” was received with your inquiry. The item includes toy pliers, screwdriver and wrench, a tool belt with suction cups to hang on a wall, a rinse cup, a Lightening McQueen car cup holder with a circular depression for the cup and 7oz. bottle of body wash. The sample will be returned as requested.
While the pliers, screwdriver and wrench will be considered toys the remaining items will not. Although packaged together and marketed as a toy set for retail sale, the items are not complementary and there is no clear nexus contemplating a use together to amuse. The remaining items do not have manipulative play value and they are not principally designed for play or amusement. Therefore, the “Disney Car Repair Kit” is not a toy set for tariff purposes and each item will be separately classified in its appropriate heading. The Lightening McQueen car cup holder, rinse cup and body wash all have utilitarian functions. A determination can not be made on the tool belt at this time as the submitted sample was not a finsished article.
The applicable subheading for the toy pliers, screwdriver and wrench will be 9503.00.0080, 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…Other.” The rate of duty will be free.
The applicable subheading for the Lightening McQueen car cup holder will be 3924.90.5600, HTSUS, which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4% ad valorem.
The applicable subheading for the rinse cup will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the 7oz. body wash will be 3104.30.5000, HTSUS, which provides for organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: other. 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 http://www.usitc.gov/tata/hts/.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.
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 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division