CLA-2-95:OT:RR:NC:N4:424
Mr. Long Vu
Walgreen Co.
304 Wilmot Road MS #3163
Deerfield, IL 60015
RE: The tariff classification of “Candylicious Bubbles” from China
Dear Mr. Vu:
In your letter dated October 20, 2015, you requested a tariff classification ruling.
A sample of the “Candylicious Bubbles,” Walgreens Item Code #922423, was received with your inquiry. The item consists of a soft plastic three-dimensional “bandit” monster bottle topper with an attached plastic bubble wand, a plastic bottle and a .67 fl. oz. packet of cherry-flavored bubble solution that is just enough to fill the bottle. The bubble solution will also be available in grape, bubble gum and tutti frutti flavors. The bubble solution is not a food product and is not intended for drinking. Children will derive amusement blowing various sized bubbles and attempting to pop them with their tongues. Moreover, bandit’s tongue pops out when the monster is squeezed, allowing children to imitate bandit and use its tongue to pop the bubbles. The item is principally designed for the amusement of children 5 years of age and older.
The applicable subheading for the “Candylicious Bubbles” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free.
You state that the flavored bubble solution packet is a product of the United States. The flavored bubble solution is formulated and filled in individual packets in the United States and subsequently exported to China where they are placed into the final retail packaging. You state that the flavored bubble solution is not advanced in value or improved in condition nor is there any further processing undertaken outside of the United States. Since the flavored bubble solution packet is of U.S. origin, it may be eligible for duty-free treatment upon entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. § 10.1 are satisfied.
The applicable subheading for the flavored bubble solution packet will be 9801.00.1098, HTSUS, which provides for “Products of the United States when returned after being exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad…Other: Other.” Products classified in subheading 9801.00.1098, HTSUS, are free of duty.
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.
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,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division