CBP Ruling A86471 — The tariff classification of assorted children's toys from China

Tariff classification

HTS codes: 9503.30.0010, 9503.50.0020, 9503.90.0030

Headings: 9503

Product description

The first item #02845, "Shootin Saucers", consists of two plastic copter rotors and a hand held launcher. The launcher is made of plastic and appears to represent a spaceship. Inside the spaceship are two rotor wheels (depicting flying saucers) and a removable launching unit (resembling a pistol grip) with trigger. The wheels are intended to be placed on the launcher and wound. Upon release of the trigger the wheel spins off of the launcher and emerges out of the spaceship. The article is brightly colored with an orange launcher, pink spaceship and yellow and green flying saucer wheels. The "Touch N Talk Teddy", item #02257, is an infant's toy that depicts an image of a bear upon a plastic housing unit. When a child presses certain body parts of the bear an electronic voice repeats a brief phrase identifying the organ touched such as "Peek-a-boo, my eyes see you!" An electronic ball called the "Light N Sound Ball", item #03014, plays a musical tune when a button is depressed on the ball's surface. In addition, colored shapes on the ball light up as the music is playing. The "Baby Mini TV", item #02258, measures 4 1/2 inches in length and 5 inches in height. A wind-up mechanism is located next to an animated screen. When wound, a melody plays and the picture rotates which produces a simulated moving effect upon the screen. A plastic handle is molded into the top for carrying. The last product "Super Shapes", item #82066, consists of plastic shapes packaged in a clear plastic bag. The shapes interlock with one another and may be assembled to create an array of unique designs. After construction the pieces may be disengaged and used over again to form new objects.

CBP rationale

The applicable subheading for the "Shootin Saucers", item #02845, "Touch N Talk Teddy", item #02257, and "Light N Sound Ball", item #03014, 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 applicable subheading for the "Baby Mini TV", item #02258, will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The applicable subheading for the "Super Shapes", item #82066 will be 9503.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other construction sets and constructional toys: toy building blocks, bricks and shapes.

Full text

NY A86471 September 4, 1996 CLA-2-95:RR:NC:FC: 225 A86471 CATEGORY: Classification TARIFF NO.: 9503.90.0030; 9503.50.0020; 9503.30.0010 Ms. Helene Chip Shelcore Toys 347 Elizabeth Avenue Somerset, N.J. 08873-1101 RE: The tariff classification of assorted children's toys from China Dear Ms. Chip: In your letter dated August 6, 1996 you requested a tariff classification ruling. The first item #02845, "Shootin Saucers", consists of two plastic copter rotors and a hand held launcher. The launcher is made of plastic and appears to represent a spaceship. Inside the spaceship are two rotor wheels (depicting flying saucers) and a removable launching unit (resembling a pistol grip) with trigger. The wheels are intended to be placed on the launcher and wound. Upon release of the trigger the wheel spins off of the launcher and emerges out of the spaceship. The article is brightly colored with an orange launcher, pink spaceship and yellow and green flying saucer wheels. The "Touch N Talk Teddy", item #02257, is an infant's toy that depicts an image of a bear upon a plastic housing unit. When a child presses certain body parts of the bear an electronic voice repeats a brief phrase identifying the organ touched such as "Peek-a-boo, my eyes see you!" An electronic ball called the "Light N Sound Ball", item #03014, plays a musical tune when a button is depressed on the ball's surface. In addition, colored shapes on the ball light up as the music is playing. The "Baby Mini TV", item #02258, measures 4 1/2 inches in length and 5 inches in height. A wind-up mechanism is located next to an animated screen. When wound, a melody plays and the picture rotates which produces a simulated moving effect upon the screen. A plastic handle is molded into the top for carrying. The last product "Super Shapes", item #82066, consists of plastic shapes packaged in a clear plastic bag. The shapes interlock with one another and may be assembled to create an array of unique designs. After construction the pieces may be disengaged and used over again to form new objects. The applicable subheading for the "Shootin Saucers", item #02845, "Touch N Talk Teddy", item #02257, and "Light N Sound Ball", item #03014, 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. The applicable subheading for the "Baby Mini TV", item #02258, will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The rate of duty will be free. The applicable subheading for the "Super Shapes", item #82066 will be 9503.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other construction sets and constructional toys: toy building blocks, bricks and shapes. 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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