889474 88 Ruling Active

The tariff classification of toy animal rattles from China.

Issued August 26, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500, 9503.90.6000, 9503.41.1000

Headings: 4202, 9503

Product description

The tariff classification of toy animal rattles from China.

CBP rationale

The applicable subheading for the full- figured toy animal rattle will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animal or non-human creatures. The applicable subheading for the PVC drawstring tote bag will be 4202.92.4500, HTS, which provides for travel, sport or similar bags, with outer surface of plastic sheeting.

Full text

NY 889474 August 26, 1993 CLA-2-95:S:N:N8:224 889474 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9503.41.1000; 9503.90.6000 Michele Lane Prestige Toy Corporation 140 Route 17 North Paramus, NJ 07652 RE: The tariff classification of toy animal rattles from China. Dear Ms. Lane: In your letter dated August 12, 1993, you requested a tariff classification ruling. The product consists of three animal rattles packaged in a PVC bag with drawstring. One rattle toy is a full-figured representation of a bear stuffed with polyester fiber and dressed in a polka dot costume. The second sample is a ring rattle consisting of an animal head with a ring- shaped torso. The third sample, a wrist rattle, is an animal head connected to a strap with a Velcro fastener. The components of this sample product are separately classifiable for tariff classification purposes. The applicable subheading for the full- figured toy animal rattle will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animal or non-human creatures...stuffed toys. The rate of duty will be 6.8 percent ad valorem. The ring rattle and the wrist rattle are not full-figured or full- bodied toy representations of animals or non-human creatures and, accordingly, are classified in subheading 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the PVC drawstring tote bag will be 4202.92.4500, HTS, which provides for travel, sport or similar bags, with outer surface of plastic sheeting. The rate of duty will be 20 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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