869853 86 Ruling Active

The tariff classification of toy vehicles from China

Issued January 15, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.6000

Headings: 9503

Product description

The items are known as "Yogi on Jet Ski", "Boo Boo Bear on a Skateboard", "Cindy Bear on Scooter" and "Huckleberry Hound in a Race Car". The articles, made of plastic, measure under 3 inches in height and 3 1/2 inches in length. Character figures are permanently affixed to each vehicle. The vehicles are propelled by a flywheel mechanism which is activated by pushing the vehicle forward several times before letting go. The items will be separately packaged in a polybag with a paper insert. Your samples are being returned as requested.

CBP rationale

The applicable subheading for the above described articles 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 869853 January 15, 1992 CLA-2-95:S:N:N3D:225 869853 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Ms. Kristine A. Quigley Total Logistics Resource, Inc. P.O. Box 30419 Portland, OR 97230 RE: The tariff classification of toy vehicles from China Dear Ms. Quigley: In your letter dated December 13, 1991, you requested a tariff classification ruling on behalf of your client M-B Sales/Performance Concepts. Four samples were submitted with your inquiry. The items are known as "Yogi on Jet Ski", "Boo Boo Bear on a Skateboard", "Cindy Bear on Scooter" and "Huckleberry Hound in a Race Car". The articles, made of plastic, measure under 3 inches in height and 3 1/2 inches in length. Character figures are permanently affixed to each vehicle. The vehicles are propelled by a flywheel mechanism which is activated by pushing the vehicle forward several times before letting go. The items will be separately packaged in a polybag with a paper insert. Your samples are being returned as requested. The applicable subheading for the above described articles 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →