CLA-2-95:OT:RR:NC:N4:424
Mr. Mat Samuel
Excite USA
4393 Sunbelt Dr.
Addison, TX 75001
RE: The tariff classification of a bubble machine toy from China
In your letter submitted on September 18, 2023, you requested a tariff classification ruling.
A photograph, description and sample of the bubble machine were submitted with your inquiry. The sample you provided with your submission was received by this office and will be retained per your request.
The product under consideration is a toy bubble machine identified as item number 9059051. The item consists of a battery-operated plastic toy bubble maker that measures approximately 6-1/2 inches in height x 4-3/4 inches in width x 3 inches in depth. The front of the item is open exposing the bubble wand that is shaped like a fan with ten arms, each having a loop at its end. To operate, the liquid chamber is filled with bubble liquid (bottle included) which, when turned on, causes the bubble wand to rotate. As the bubble wand rotates, it picks up a small quantity of bubble liquid from the bottom of the machine, which is then “blown out” into the room as the loop reaches the top of the machine. The product uses 3 "AA" batteries, which are not included. The size, construction, and marketing of the item indicate that it is not designed for professional use but in a limited capacity as a toy for the amusement of children ages 4 years and older.
The applicable subheading for the bubble machine, item# 9059051, 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.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division