10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a toy "Periscope 360" manufactured in China.
Issued May 29, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A84122 (May 29, 1996)
Tariff classification
HTS codes: 9503.90.0030
Headings: 9503
Product description
The tariff classification of a toy "Periscope 360" manufactured in China.
CBP rationale
The applicable subheading for the toy periscope is 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, other toys (except models), not having a spring mechanism.
Full text
PD A84122 May 29, 1996 CLA-2-95:C:DO3: A84122 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Ken Hashimoto Wild Planet Toys, Inc. P.O. Box 2568 South San Francisco, CA 94083-2568 RE: The tariff classification of a toy "Periscope 360" manufactured in China. Dear Mr. Hashimoto: In your letter dated May 17, 1996, you requested a binding classification ruling. You provided a sample of a toy plastic periscope packed in a retail box. The box is labeled "Periscope 360" in prominent lettering. The limited function periscope can be used by a child to look over or around objects. The applicable subheading for the toy periscope is 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, other toys (except models), not having a spring mechanism. This classification is free of duty. 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, David F. Greenleaf Port Director Dallas/Fort Worth
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
Follow A84122
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.