CLA-2-95:OT:RR:NC:2:224
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of an “Aquarium Playset” from China
Dear Ms. Aldinger:
In your letter dated October 9, 2008, you requested a tariff classification ruling.
A sample of the “Tiny Tanks Aquarium,” item number 9003374, was received with your inquiry.
The item is a two-piece miniature version of an aquarium which, when combined, measures 5 ½” tall x 4” wide x 2” deep. The bottom portion is the fish tank which contains a sea bed, a pretend filter and a storage drawer beneath the tank. The top portion contains an LED light that shines into the aquarium and a motor, that when placed on top of the aquarium tank, rotates the filter. The item includes 5 toy fish, 1 toy fish net, 1 toy fish food box and 4 informational cards on each of the fish included with the aquarium. An opening on the top of the tank allows one to add water and the toy fish. One AA battery which operates the filter and 3 button-cell batteries which power the LED light are included. The item is packaged in a blister pack with a printed paperboard backing. The item is designed to provide amusement for children three years of age or older as they pretend to take care of the fish in the aquarium.
The applicable subheading for the “Tiny Tanks Aquarium,” 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.
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/.
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