CLA-2-95:OT:RR:NC:N4:424
Ms. Christina Yun
M.Z. Berger & Company
29-76 Northern Blvd, 4th Floor
L.I.C., NY 11101
RE: The tariff classification of two “Cars” Toy Poufs and Body Wash from China
Dear Ms. Yun:
In your letter dated May 4, 2010, you requested a tariff classification ruling.
A sample of the two “Cars” Toy Poufs and Body Wash, item # CCR10152, was submitted with your inquiry. The product is comprised of 2 bath poufs, each attached to a toy car representing a character from the movie “Cars,” and a tube of body wash packaged and sold together. The item will not be classified as a set because the components are not put up together for one particular need or activity. The toy cars with the attached poufs, which can squirt water, are designed for the amusement of children of 3 years of age and older, while the body wash will be used by children when bathing, with adult supervision. The sample will be returned, as requested.
The applicable subheading for the toy “Cars” poufs of item # CCR10152 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 body wash of item # CCR10152 will be 3401.30.5000, HTSUS, which provides for Soap; 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; paper; wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Organic surface-activated 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/.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130.
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