The tariff classification of a spinning toy from China
Issued May 14, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0030
Headings: 9503
Product description
The article consists of a snowman figure permanently attached to a plastic unit with a lever. When the lever is pushed in, the snowman spins and opens, revealing a smaller snowman figure. As it spins, the article plays Christmas music and a portion of the plastic housing unit underneath the figure lights up. A very small battery, found inside the housing unit, is included with the item. The described article is a composite good, consisting of a figure and plastic spinning unit. Due to the high degree of manipulative play value associated with the spinning unit and based upon its overall construction, this portion is determined to impart the essential character of the entire product.
CBP rationale
The applicable subheading for the "Battery Operated Santa/Snowman Spinner", item #94599, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.
Full text
NY A82883 May 14, 1996 CLA-2-95:RR:NC:FC: 225 A82883 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Michael Rosbach Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a spinning toy from China Dear Mr. Rosbach: In your letter dated April 22, 1996 you requested a tariff classification ruling. The subject article, item #94599, is called a "Battery Operated Santa/Snowman Spinner". Composed of plastic, the item measures approximately 4 1/4 inches in length and 3 1/2 inches in height. The sample submitted has a snowman theme but will also be available in a Santa style. The article consists of a snowman figure permanently attached to a plastic unit with a lever. When the lever is pushed in, the snowman spins and opens, revealing a smaller snowman figure. As it spins, the article plays Christmas music and a portion of the plastic housing unit underneath the figure lights up. A very small battery, found inside the housing unit, is included with the item. The described article is a composite good, consisting of a figure and plastic spinning unit. Due to the high degree of manipulative play value associated with the spinning unit and based upon its overall construction, this portion is determined to impart the essential character of the entire product. The applicable subheading for the "Battery Operated Santa/Snowman Spinner", item #94599, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. 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
More rulings on the same tariff codes
Revocation of New York Ruling Letter (NY) A81415, dated April 5, 1996; Classification of a "Foot Rattle"
36 inch inflatable tube (item # T-8636); NYRL 834442
PRD 2704-96-102160; Zebra and Rainbow jump ropes
NYRL A85392 revoked; Kick Sacks, foot bags
PRD 1001-96-105526, plastic "gumball machines"; NY A85113 distinguished
Megaland textile "play environment," tent; Note 1(t) toSection XI, Note 1(u) to Chapter 95; EN 63.06, 95.03; The LexiconWebster Dictionary; HRLs 088146, 089149, 950217, 087116, 088644,086969, 086867, 085269, 084745, 084128 and 086548
The tariff classification of a costume set from China
Slipcover-like textile "playhouse"; 6306, 9503; Note 1(u) toChapter 95; EN 63.06, 95.03; The Lexicon Webster Dictionary; HRLs088146, 089149, 950217, 087116, 088644, 086969, 086867, 085269,084745, 084128, 086548, 954239 and 959196
The tariff classification of "Peter Pan" toys from China.
The tariff classification of assorted key chains from China
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 →