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The tariff classification of a child's toy from China
Issued February 28, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 818831 (February 28, 1996)
Tariff classification
HTS codes: 9503.90.0030
Headings: 9503
GRI rules applied: GRI 5(a)
Product description
The article submitted, called "Build-N-Play", consists of several panels which may be joined together via hook and loop fastener material. Each panel, made of nylon material, is triangular in shape with a circular opening in the center. A flexible wire is sewn along the outer edges to provide support. The connecting panels may be positioned to form an open structure. Upon assembly, a child may crawl through the panel openings or play within. The nylon panels will be imported packaged inside a nylon bag within a closed box for retail sale. The bag is specially designed and fitted for use to carry the specified panels. In accordance with General Rule of Interpretation 5(a) bags which are "specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles". Your sample is being returned as requested.
CBP rationale
The applicable subheading for the "Build-N-Play" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.
Full text
NY 818831 February 28, 1996 CLA-2-95:RR:NC:FC: 225 818831 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Barry E. Powell Grunfeld, Desiderio, Lebowitz & Silverman LLP 707 Wilshire Blvd. Suite 5555 Los Angeles, CA 90017 RE: The tariff classification of a child's toy from China Dear Mr. Powell: In your letter dated January 30, 1996 you requested a tariff classification ruling on behalf of your client Playhut, Inc. The article submitted, called "Build-N-Play", consists of several panels which may be joined together via hook and loop fastener material. Each panel, made of nylon material, is triangular in shape with a circular opening in the center. A flexible wire is sewn along the outer edges to provide support. The connecting panels may be positioned to form an open structure. Upon assembly, a child may crawl through the panel openings or play within. The nylon panels will be imported packaged inside a nylon bag within a closed box for retail sale. The bag is specially designed and fitted for use to carry the specified panels. In accordance with General Rule of Interpretation 5(a) bags which are "specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles". Your sample is being returned as requested. The applicable subheading for the "Build-N-Play" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. This ruling is being issued under the provisions of Section 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division
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