853818 85 Ruling Active

The tariff classification of a toy figure from China

Issued July 13, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.6000

Headings: 9503

Product description

The tariff classification of a toy figure from China

CBP rationale

The applicable subheading for the "Bernard-in-Cheese" toy figure will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.

Full text

NY 853818 July 13, 1990 CLA-2-95:S:N:N3D:225 853818 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Michael K. Tomenga McKenna, Conner & Cuneo 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of a toy figure from China Dear Mr. Tomenga: In your letter dated June 19, 1990, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure. The submitted sample is a plastic figure of a mouse sitting in a wedge of swiss cheese. The item will be known as "McDonald's Rescuers Down Under Bernard-in-Cheese". The torso, head and arms of the mouse protrude through a hole in one side of the wedge, while his feet protrude through a hole on the other side. His arms are grasping the sides of the wedge which is pointing upwards. The base of the cheese wedge is curved, which allows the child to rock the toy back and forth on a flat surface. The toy is hollow, and has a hole at its bottom to allow a child to place it on a finger. The article measures approximately two and one-quarter inches high and two inches wide. It will be packaged in individual polybags. The applicable subheading for the "Bernard-in-Cheese" toy figure will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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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