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A80157 A8 Ruling Active

The tariff classification of toy sets, a mop and feather duster from China

Issued March 5, 1996 by U.S. Customs and Border Protection.

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A8 A80157 (March 5, 1996)

Tariff classification

HTS codes: 9603.90.4000, 9503.70.0030, 9603.90.8050

Headings: 9503, 9603

Product description

The "Jr. Deluxe Cleaning Set" is composed of a child sized broom, dustpan, dust brush, sponge, plastic apron and carpet sweeper. Recommended for children ages 3 and up, the articles are imported packaged together in a window box for retail sale. A similar version of the same style, "Jr. Cleaning Set", includes a dust pan, dust brush and sponge. These items are packaged together on a blister card. Although the cleaning sets are capable of a practical use, they are smaller sized and more lightweight in construction in comparison to real cleaning implements. The articles are clearly put up in a manner indicating their use as toys for children's amusement. The two remaining items, imported separately in bulk, are fully functional articles. The mop is composed of a plastic handle and a textile mop head. The feather duster consists of a group of feathers bound together and attached to a plastic handle. Your samples are being returned as requested.

CBP rationale

The applicable subheading for the "Jr. Deluxe Cleaning Set" and "Jr. Cleaning Set" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The applicable subheading for the mop of textile material will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other brooms, brushes (mops), other. The applicable subheading for the feather duster will be 9603.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for feather dusters.

Full text

NY A80157 March 5, 1996 CLA-2-95:RR:NC:FC: 225 A80157 CATEGORY: Classification TARIFF NO.: 9503.70.0030; 9603.90.8050; 9603.90.4000 Ms. Patty Thelen Expeditors Int'l. of WA, Inc. P.O. Box 75174 Greater Cincinnati Airport Cincinnati, Ohio 45275 RE: The tariff classification of toy sets, a mop and feather duster from China Dear Ms. Thelen: In your undated letter, received in this office on February 8, 1996, you requested a tariff classification ruling on behalf of your client Libby Lee Toys. The "Jr. Deluxe Cleaning Set" is composed of a child sized broom, dustpan, dust brush, sponge, plastic apron and carpet sweeper. Recommended for children ages 3 and up, the articles are imported packaged together in a window box for retail sale. A similar version of the same style, "Jr. Cleaning Set", includes a dust pan, dust brush and sponge. These items are packaged together on a blister card. Although the cleaning sets are capable of a practical use, they are smaller sized and more lightweight in construction in comparison to real cleaning implements. The articles are clearly put up in a manner indicating their use as toys for children's amusement. The two remaining items, imported separately in bulk, are fully functional articles. The mop is composed of a plastic handle and a textile mop head. The feather duster consists of a group of feathers bound together and attached to a plastic handle. Your samples are being returned as requested. The applicable subheading for the "Jr. Deluxe Cleaning Set" and "Jr. Cleaning Set" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free. The applicable subheading for the mop of textile material will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other brooms, brushes (mops), other. The rate of duty will be 4.5 percent ad valorem. The applicable subheading for the feather duster will be 9603.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for feather dusters. The rate of duty will be 1.7 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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