A84985 A8 Ruling Active

The tariff classification of six groups of "101 Dalmations" toys from China.

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

Tariff classification

HTS codes: 9503.49.0020, 9503.90.0030

Headings: 9503

Product description

The representative sample for Group B is a crouching Dalmation wearing a dog collar. Group C's sample is a Dalmation with a Christmas wreath on its muzzle. The sample submitted for Group D is a Dalmation with a bucket on its rump. Group E's representative sample is a Dalmation wearing a hunter's hat and collar. The sample which represents Group Z is a Dalmation with its paws over its eyes in a truck with wheels. All of the aforementioned articles will be used as premiums in a chain restaurant marketing promotion.

CBP rationale

The applicable subheading for the toys (Group A through Group E) will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys.

Full text

NY A84985 June 25, 1996 CLA-2-95:RR:NC:FC:224 A84985 CATEGORY: Classification TARIFF NO.: 9503.49.0020; 9503.90.0030 Maureen D. Pearson Katten, Muchin & Zavis 525 West Monroe Street Suite 1600 Chicago, Illinois 60661-3693 RE: The tariff classification of six groups of "101 Dalmations" toys from China. Dear Ms. Pearson: In your letter dated June 18, 1996, you requested a tariff classification ruling, on behalf of M-B Sales. You are requesting the tariff classification of six groups of toys. The theme throughout the groups involves the cartoon dogs from the Walt Disney movie "101 Dalmations". Each group of toys includes several small plastic representations of Dalmations. The items in a given group are virtually identical, differing only slightly in the way they are decorated. The groups consist of Groups A through E, and Group Z. Groups A through E are small plastic representations of dogs. Group Z differs in that it consists of small plastic wheeled vehicles to which the torso and head of a dog is permanently attached. One production sample from each group is enclosed for review. Also, color photographs of the six groups and each item in the group are included with the ruling request. The sample submitted for Group A is a Dalmation wrapped in a scarf. The representative sample for Group B is a crouching Dalmation wearing a dog collar. Group C's sample is a Dalmation with a Christmas wreath on its muzzle. The sample submitted for Group D is a Dalmation with a bucket on its rump. Group E's representative sample is a Dalmation wearing a hunter's hat and collar. The sample which represents Group Z is a Dalmation with its paws over its eyes in a truck with wheels. All of the aforementioned articles will be used as premiums in a chain restaurant marketing promotion. The applicable subheading for the toys (Group A through Group E) will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof (con.): Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other...Toys not having a spring mechanism: Other". The rate of duty will be free. The applicable subheading for the toys (Group Z) will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof: (con.): Other...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 Thomas A. McKenna at 212-466-5475. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →