A82472 A8 Ruling Active

The tariff classification of toys in sets

Issued April 25, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0030

Headings: 9503

Product description

The "Play Tools" set includes a toy saw, hammer and tool bag. The "Medical Kit" consists of a plastic stethoscope, syringe and medical bag. The "Play Purse" is composed of a plastic comb, imitation lipstick, mirror and toy bag. Each set is packaged in a closed window box for retail sale. The described articles are put up in a manner clearly indicating their use as toys for children's amusement. Your inquiry does not provide enough information for us to give a classification ruling on the "Activity Quilt". Your request for a classification ruling should include a sample of the product in the condition in which it will be imported (include retail package). In addition, please submit a break out of component materials for the quilt.

CBP rationale

The applicable subheading for the "Play Tools", "Medical Kit" and "Play Purse" 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.

Full text

NY A82472 April 25, 1996 CLA-2-95:RR:NC:FC: 225 A82472 CATEGORY: Classification TARIFF NO.: 9503.70.0030 Ms. Betsy Guzior Global Transportation Services, Inc. 7550 24th Ave. S. Suite 144 Minneapolis, MN 55450 RE: The tariff classification of toys in sets Dear Ms. Guzior: In your letter dated March 13, 1996, received in this office on March 28, 1996, you requested a tariff classification ruling. Photographs were submitted for the subject articles. The "Play Tools" set includes a toy saw, hammer and tool bag. The "Medical Kit" consists of a plastic stethoscope, syringe and medical bag. The "Play Purse" is composed of a plastic comb, imitation lipstick, mirror and toy bag. Each set is packaged in a closed window box for retail sale. The described articles are put up in a manner clearly indicating their use as toys for children's amusement. Your inquiry does not provide enough information for us to give a classification ruling on the "Activity Quilt". Your request for a classification ruling should include a sample of the product in the condition in which it will be imported (include retail package). In addition, please submit a break out of component materials for the quilt. The applicable subheading for the "Play Tools", "Medical Kit" and "Play Purse" 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. This ruling is being issued under the provisions of Part 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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