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Inflatable Guitar classified as “Toy” or “Atricles of plastics” ?

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“Inflatable Guitar” was classified as “Toy”(HS:9503) by U.S. Customs ruling J81414.

German and UK customs made the same decision regarding similar items.

The issue is “Is it really a Toy??”

*example image of the targeting item

Item detail

The targeting item is called “Inflatable Guitar”.

Inflatable Guitar, is a toy rubber musical instrument that, when inflated by air, resembles a six string electric guitar. The item has the words “Rock ‘n Roll” on its body and when fully inflated measures 42 inches in length. The toy guitar does not play actual notes, but is designed to provide amusement through the simulation of guitar playing.

Issue

Whether the subject inflatable guitar is classified as “other articles of plastics” in heading 3926, HTSUS, or as “other toys” in heading 9503, HTSUS.

Here is the German customs classification record, they classified it in 9503

Item image

Issued Country German customs
Reference DE20508-15-1
Issuing date Oct. 22, 2015
Item name inflatable microphone
Classified HS code 950300
Details & Customs Opinion It is a toy in the form of an inflatable microphone made of printed, welded plastic films (according to additional application details made of PVC). The approx. 30 cm long product is equipped with a plastic valve which is pressed completely into the inflated guitar. The product is for the fun of entertaining children and adults and is together with a colorful printed cardboard insert in a plastic bag for the retail sale. Due to the lack of entertainment, a classification under heading 9505 is not considered. Such products are classified under customs tariffs as ‘other toys, not covered by CN codes 9503 0010 to 9503 0085, made of plastic, not a scale for printing on scale’.

See How to search world customs ruling with an image.

And here is the UK customs classification record, they classified it in 9503

Item image No image
Issued Country UK customs
Reference GB118578446
Issuing date June 12, 2009
Item name INFLATABLE TOY REPRESENTING A GUITAR
Classified HS code 950300
Details & Customs Opinion INFLATABLE TOY REPRESENTING A GUITAR. OF PLASTIC. DESIGNED TO BE USED AT PARTIES AND EVENTS.

CLASSIFICATION IS DETERMINED ACCORDING TO GIRS 1. CN CODE 95030055 TOY MUSICAL INSTRUMENTS.
TARIC CODE 9503005590 OTHER THAN HAND-MADE, OF WOOD

 

Reviewing by CBP

Heading 9503, HTSUS, is the provision for “other toys.” Although the term “toy” is not defined in the HTSUS, in Minnetonka Brands, Inc. v. United States, the Court of International Trade (CIT) held that an “object is a toy only if it is designed and used for amusement, diversion or play, rather than practicality.”

In order to be considered a toy, the inflatable guitar must be designed for amusement and not practicality. Internet research reveals that identical items imported into the United States are marketed and used as party decorations and favors.

Thus, any amusement value provided by the inflat-able guitar is incidental to its practical purpose as a party favor or decoration. This is because when inflated with air, although it is shaped like an electric guitar, the article is not operable as a music-maker. It is not capable of emitting sound. Instead, the article is merely a depiction of an electric guitar

Based on the facts above, U.S. Customs has reviewed J81414 and has determined the ruling letters to be in error.

Conclusion

Consequently, as an article made up entirely of plastic that is not described by heading 9503 or elsewhere in the HTSUS, it is our decision that the inflatable guitar is classified in heading 3926, HTSUS, as “Other articles of plastics…” Specifically, it is classified in subheading 3926.90.7500,

Source:Customs Bulletin

My opinion

The interesting part of this example is that, at first US, German and UK made the same decision regarding similar items. and only US customs reconsider and revoked its classification.

Since German and UK customs rulings are old, so I don’t know how they are classified lately.

But I am uncomfortable with the opinion that inflatable guitar is not a toy because it’s used as a party favor or decoration.
It must be fun and amusing to play with an inflatable guitar.
I think amusement value is an essential factor of toys.

This kind of items classification must be interpreted differently by different people.
What do you think?

 

“Soap Dispenser” is difficult to classify under the HS code.

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How do you classify “Soap Dispenser” under the HS code?
It sounds easy but it is actually quite a lot of work to think deeply because
Five Customs classifies different HS for “Soap Dispenser”.

German and Switzerland case HS:8479.89
US case HS:8424.89
Japan case HS:3924.90 (GRI3(b))
Taiwan case HS:8413.20
India case HS:3924.90 (GRI1)

“Soap Dispenser”, an empty bottle, made of plastic and no electrical function.
Soap is pop out when you push the top of the dispenser by hand.

It’s just an ordinary item, but I guess it’s a kind of unclassifiable item without consult importing country’s customs.

Let’s see each country’s Customs ruling recode of “Soap Dispenser”

German case HS:8479.89

In most cases, Customs in the EU classify  Soap dispensers in 8479.89.
“Machine, apparatus and apparatus having individual functions”
this is from the case of a German custom.
Other EU country’s customs classify the same way.

Ref: DEBTI21927/19-1
Issue date: 2019-07-22
HS code: 84798997900
English description:
Soap dispenser, Art.-No. 18791, – of a cuboid housing made of plastic with a removable, mounted on a container opening, manually operated piston pump with spring-loaded suction pipe and soap dispensing spout (Figure see Appendix), – for the metered dispensing of liquids by pressing the piston pump. “Machine, apparatus and apparatus having individual functions, not specified or included elsewhere in Chapter 84, other than code number 8479 1000 00 0 to 8479 8997 85 0 – So-called soap dispensers”

Original description:

 

US case HS:8424.89

Previously US customs classify Soap Dispenser in 8424.20: Spray guns and similar appliances,
but revoked to 8424.89.“Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids . . . : Other appliances: Other.”

Ref: HQ H305296
Issue date: July 6, 2004
HS code: 8424.89.7090
English description: The article in question is a hand-operated soap and lotion dispenser, identified as a hand-painted liquid glass pump. The unit consists of a glass bottle reservoir, plastic pump assembly and dispenser head. By pressing the pump assembly up and down, soap or lotion is moved from the reservoir through the pump, and ejected out through the dispenser head.
The applicable subheading for the soap and lotion dispenser will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids.

The reason why US customs changed their mind to classify 8424.20 to 8424.89 is here
The compact Oxford English Dictionary defines spray gun as “a device resembling a gun which is used to spray a liquid such as paint under pressure.” As described in the ENs, spray guns are usually designed for attaching to compressed air or steam lines, are connected with a reservoir with the material to be projected, and are fitted with a trigger or valve to control the flow through the nozzle. x, and do not fall within the description of subheading 8424.20, HTSUS.
Subheading 8424.89.90, HTSUS, provides for other mechanical appliances for projecting or dispersing liquids. We have previously determined that hand-operated pump dispensers that operate in a manner similar to the instant items are classified in subheading 8424.89, HTSUS. See HQ H070635 (July 13, 2010); HQ H012731 (March 27, 2008); HQ 956522 (August 29, 1994); HQ 956530 (August 29, 1994). Accordingly, we conclude that the subject pump dispensers hand pump are classified in subheading 8424.89, HTSUS.

furthermore, according to “Harmonized Commodity Description and Coding System Compendium of Classification Opinions” Pump is classified in 8424.89

8424.89  «Pump»
comprising a press-button, a nozzle; a piston-spring, a sealing-piston, a stem,
a container-gasket, a screw cap, housing, a spring, a sealing-ball and a diptube.
The article is designed to be mounted on the neck of a container for projecting
liquids, powders or foams through the nozzle by means of a piston-pump

 

Japan case HS:3924.90

Japan case is a bit complicated, “Soap Dispenser” has a “Double-layered soap tank”.
Soap is stored inside of the tank, and paraffin oil, leaves, and ABS balls are stored outside of the tank to decorate its looks.
Japanese customs adopted GRI3(b) to classify and impart essential character on the decorated plastic container itself. They take the pump function as a secondary.

Personally, I don’t agree with that idea, even though the container has unique features, and looks good, this item is nothing other than a pump.

*Example Image1(it’s not confirmed that the below item image is ruling item.)

*Example Image2(it’s not confirmed that the below item image is ruling item.)

Source: Yahoo Shopping

Ref: 115003375
Issue date: 2015-07-17
HS code: 392490010
English description: Lotion dispenser, Pump with container shape: manual material paraffin oil, etc. are entered for the decoration to the pump is marked with the container body side (two-sided) of ( body) methacrylic resin (pump) ABS, PP, PE, chrome-plated, spring (SUS304) (decoration) paraffin oil, naturally dried washing (leaves), Ball (ABS), branch (PP, TPR) Applications: cosmetics purse (dispenser) Size: 75mm × 75mm × height 200mm

This product is a container for cosmetics made from a plastic container and a manual pump, as an article consisting of different components, to apply the general rule 3 (b) on the interpretation of the tariff. Manual pumps are those that are supplementary mounted so easy access cosmetics, construction elements that gives an important feature for this product, because it is recognized as a plastic container store cosmetics, the goods as plastic cosmetic supplies, pursuant to the provisions of Article 39.24 Section tariff and the same table commentary Section 39.24 (D), are classified as described above.

Original description:

Source: Japan customs

Taiwan case HS:8413.20

Ref: 104AA0113
Issue date: 2015-03-05
HS code: 841320
English description: Soap Pump According to the information attached to the case, the product is a soap dispenser which is a combination of a hand pump and a container made of concrete. Its function is a single or repeated operation of the hand pump, which will quantify the liquid soap. Upgrade, which belongs to the category of hand pump goods, should be listed in catalog number 8413.20.00.00-1.

Original description:

Below is TARIFF from the WCO web page, you can see subheading 8413.20 “Hand pumps”.

India case HS:3926.90

Ref: GUJ/GAAR/R/34/2020
Issue date: 03/07/2020
HS code: 3926.90
English description: The applicant has submitted that they are engaged in importing “Plastic Mechanical Liquid Dispensers” from China and sell them in local market since 2011. These dispensers are used as the caps of bottles. They are used for dispensing liquid either through direct discharge or spray type discharge or foam type of discharge.

The items in question are neither a mechanical appliance, Fire extinguisher, Spray guns and similar appliances, Steam or sand blasting machines and similar jet projecting machines nor it can be classified under CTH 8424.89 because CTH 8424.89 refers to other than agricultural or horticultural appliances, industrial bellows and similar other products having same type of functioning are covered.

Indian customs did not take Soap dispensers as a mechanical appliances.

France case HS:8479.89

Ref: FR-PRO-2011-006450
Issue date: Nov. 25, 2011
HS code: 8479.89
English description:DISPENSER MADE OF A HEAD PUMP POLYSTYRENE APPEARANCE AND BRUSH STEEL BODY WITH RUBBER COATING OF OIL. DIAMETER: 7.3 CM Height: 17 CM COLOR: PURPLE

Switzerland case HS:8479.89

Ref: Customs ruling in Switzerland
Issue date: 01/04/2020
HS code: 8479.89
English description: Soap dispenser
essentially consisting of a container and a manually operated
piston pump for dosing and dispensing (not distributing, spraying or
spraying) of liquid soap or similar products, made of plastic, in the
Unit weight of not more than 5000 kg.

Original description:

Source: Customs ruling in Switzerland

 

Conclusion

As stated above Five countries Customs have different opinions to classify.

EU case HS:8479.89
US case HS:8424.89
Japan case HS:3924.90
Taiwan case HS:8413.20
India case HS:3924.90

Japan and India choose the same HS code, but the classification reason is different.

Personally, I like the Taiwan customs decision HS:8413.20. But in EN, there is no clear definition of “Hand pumps”. On the other hand, US opinion and “Harmonized Commodity Description and Coding System Compendium of Classification Opinions” decisions are considerable.  (HS:8424.89), because Heading 8424 state that “Mechanical appliances for projecting, dispersing” .

So I think about how the word “Dispense” connects with “projecting” and “dispersing” could be a key point
From “Merriam-webster” each words are defined below.

Dispense: to divide and share out according to a plan: to deal out in portions
Projecting: to cause to jut out
Dispersing: to cause to become spread widely

What do you think?