850476 85 Ruling Active

The tariff classification of a toy cookie figure from China.

Issued April 12, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0020

Headings: 9503

Product description

The tariff classification of a toy cookie figure from China.

Full text

NY 850476 April 12, 1990 CLA-2-95:S:N:N3:224 850476 CATEGORY: Classification TARIFF NO.: 9503.49.0020 Mr. Brian P. Derham W.G. Carroll & Co., Inc. 168-01 Rockaway Blvd., Suite 200 P.O. Box 30794 Jamaica, NY 11430 RE: The tariff classification of a toy cookie figure from China. Dear Mr. Derham: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : March 13, 1990. ON BEHALF OF : Impro Canada Inc. DESCRIPTION OF MERCHANDISE : The submitted sample is a plastic anthropomorphic representation of an "Oreo" brand sandwich cookie measuring approxi- mately 4 1/2 inches in height. The item has facial features and four bendable limbs and is considered a toy representing a non-human creature for tariff classification purposes. HTS PROVISION : Toys representing animals or non-human creatures, other than stuffed, not having a spring mechanism. HTS SUBHEADING : 9503.49.0020. RATE OF DUTY : 6.8 percent ad valorem. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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