CLA-2-33:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 3307.49.0000
Mr. Jan de Beer
Frost Brown Todd Attorneys, LLC
250 West Main Street
Suite 2800
Lexington, Kentucky 40507-1749
RE: The tariff classification of “Squeeze Ums” from China
Dear Mr. de Beer:
In your letter dated August 22, 2014 you requested a tariff classification ruling on behalf of Smith Mountain Industries of Virginia, Inc., d/b/a Virginia Gift Brands (VA Gift). A sample was furnished with your letter and is being retained by this office for reference purposes.
The product is known as “Squeeze Ums” figurines. The provided sample, Oliver Owl, is shaped like an owl. It is scented with a scent called hootberry, which is a berry scent. The Oliver Owl figurine is approximately 2 ½ inches tall and can be squeezed or bent without damaging or destroying it. There is a small metal chain with a clip which allows the figurine to be attached to a backpack, keys, or to hang in a locker. There are other “Squeeze Ums” figurines including Bella Bunny, Marjorie Mayhem, RB-1, Hamilton Hedgehog and Callie Kitten. .
You suggest that the line of products known as “Squeeze Ums” should be classified as a toy in heading 9503, Harmonized Tariff Schedule of the United States (HTSUS). However, CBP has ruled on substantially similar merchandise (See HQ H045873, H045874, H108678, H108681, and H108682, all dated July 16, 2012). Each ruling dealt with the classification of air fresheners which were in the shape of full-bodied, three-dimensional animals and/or licensed characters (constructed of either plastic or stuffed/plush material). While the air fresheners visually appeared to be toys, it was determined that their scent was the predominant characteristic of the articles, thereby giving it a utilitarian purpose. They were determined to not be toy principally designed for amusement.
In this case, the “Squeeze Ums” appear even less toy-like than the items in the aforementioned rulings. Even if the items provided any amusement, that amusement is incidental to its utilitarian function of providing a fragrance, which was quite strong, to the surrounding area.
The applicable subheading for the “Squeeze Ums” will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The rate of duty will be 6 percent ad valorem.
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 (FDA). 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 (301) 436-1130, or by visiting their website at www.fda.gov.
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 Barbara Kiefer at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division