A87838 A8 Ruling Active

The tariff classification of four plastic toys made inChina.

Issued September 29, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0040, 9503.90.0030

Headings: 9503

Product description

The tariff classification of four plastic toys made inChina.

CBP rationale

The applicable subheading for Item #02662 Pull N Go Duck is 9503.49.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures. The applicable subheading for Item #82076 Nuts N Bolts, Item #02259 Tub Time Fun, and Item #82068 Sizzlin'Sausages 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 A87838 September 29, 1996 CLA-2:D:C:RF A87838 CATEGORY: Classification TARIFF NO.: 9503.49.0040 9503.90.0030 Ms. Helene Chip Shelcore Toys 347 Elizabeth Avenue Somerset, NJ 08873-9001 RE: The tariff classification of four plastic toys made in China. Dear Ms. Chip: In your letter dated September 19, 1996, you requested a tariff classification ruling. You provided a sample of the four toys. Each toy is constructed of plastic. Item #82076 Nuts N Bolts is an assortment of plastic nuts, bolts, and shapes for pre-schoolers to twist, turn and connect. Item #02259 Tub Time Fun is a variety of water activities for the bath. A holder mounts on the tub wall with suction cups. A sprinkler, water wheel, squirter and valve operated pourer fit into slots on the mounted holder. Item #82068 Sizzlin'Sausage is a plastic frying pan with a clear lid and an off-center weighted plastic sausage . Item #02662 Pull N Go Duck is a plastic mother duck with a baby duck attached to a string coming out of the mother duck's chest. Pulling the string winds a clockwork spring mechanism. When released, the mother duck's wings flap and feet move causing the mother duck to walk toward the baby duck. The applicable subheading for Item #02662 Pull N Go Duck is 9503.49.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...: Other, Toys having a spring mechanism: Other. This classification is free of duty. The applicable subheading for Item #82076 Nuts N Bolts, Item #02259 Tub Time Fun, and Item #82068 Sizzlin'Sausages 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

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