858576 85 Ruling Active

The tariff classification of plastic toys and booklets from China

Issued December 28, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.6000

Headings: 9503

Product description

the "McDino Cone", the "Tri-Shake-A- Top" and "McNuggets-O-Saurus". The "McDino Cone" looks like an ice cream cone in one form and a dinosaur similar to a tyrannosaur in its other form. The "Tri-Shake-A-Top" looks like a milk shake container in one form and a tyrannosaur in its other form. "McNuggets-O-Saurus" looks like the container for "Chicken McNuggets" in one form and a turtle like dinosaur in its other form. Each transformable item will be individually packaged in a plain polybag, with a coupon book and a U.S. printed insert. Samples of the insert and the coupon booklet were not submitted, nor was the country of origin of these items stated in the inquiry.

CBP rationale

The applicable subheading for the "McDonalds McDinos", plastic food transformers 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 858576 Dec. 28, 1990 CLA-2-95:S:N:N3D:225 858576 CATEGORY: Classification TARIFF NO.: 9503.90.6000, Jane Dretzka M-B Sales 915 Harger Road, Suite 200 Oak Brook, Illinois 60521 RE: The tariff classification of plastic toys and booklets from China Dear Ms Dretzka: In your letter dated November 29, 1990, you requested a tariff classification ruling. Submitted with your inquiry were pictures and descriptive literature of two items along with a sample of another. The toys will be known commercially as "McDonalds McDinos". They are described as plastic food products depicting the foods sold at the world famous hamburger chain. Each plastic food is capable of being transformed into a dinosaur character by unfolding various parts. The items at issue are the "McDino Cone", the "Tri-Shake-A- Top" and "McNuggets-O-Saurus". The "McDino Cone" looks like an ice cream cone in one form and a dinosaur similar to a tyrannosaur in its other form. The "Tri-Shake-A-Top" looks like a milk shake container in one form and a tyrannosaur in its other form. "McNuggets-O-Saurus" looks like the container for "Chicken McNuggets" in one form and a turtle like dinosaur in its other form. Each transformable item will be individually packaged in a plain polybag, with a coupon book and a U.S. printed insert. Samples of the insert and the coupon booklet were not submitted, nor was the country of origin of these items stated in the inquiry. The applicable subheading for the "McDonalds McDinos", plastic food transformers 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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