The tariff classification of Four Plastic toys from China
Issued December 24, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0020, 9503.90.0030
Headings: 9503
Product description
None of the toys contain a spring or other wind-up mechanism. Each toy will be packaged in its own clear polybag, upon importation. The first article is called "Rolling Puppy Dog." This toy is molded to represent a white puppy-dog with a red tongue, and black eyes and nose. It is painted to depict brown patches about the eyes, sides, and rear of the dog. Molded around the neck of the dog is a red collar; attached to the collar is a yellow circular plastic piece, depicting a license tag. Inserted into either side of the dog's head are black plastic ears. The ears can be manipulated in a circular motion around the dog's head. The dog contains four (4) red, free-wheeling plastic wheels. The wheels are connected to the body of the dog by metal axles. The rear wheels are off-set which gives the dog an up-and-down motion when rolled. The second article is called "Baby in Popping Convertible Car." This toy depicts a partial figure of a baby with a flesh-colored faced and painted features including, pink cheeks, black wavy hair, eyes, and smiling face. This figure is permanently attached to the cockpit of a sports car; only the head of the figure is depicted. The toy measures approximately 2 1/2 inches in length and 2 inches in height. The car is red in color with yellow headlights and four (4) yellow free-wheeling wheels. The wheels are connected to the car by metal axles. Inserted onto the top front of the car is a clear plastic bubble which is imprinted with the name of the toy manufacturer that markets this item. Inside the bubble are small purple, red and yellow plastic beads of varying sizes. There is a circular plastic piece in the hood of the car that is connected by an internal gear or cam mechanism to the wheels of the car. When the car is pushed forward, the plastic pieces move up and down, causing the beads to "pop" against the plastic bubble. The third article is called "Dog-House Pop-out Toy." This plastic toy is molded to depict a blue rectangular-shaped dog-
CBP rationale
The applicable subheading for the "Rolling Puppy Dog" will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof, Other, Other. The applicable subheading for the "Baby in Popping Convertible" the "Dog-House Pop-Out Toy", and the "Red and White Delivery Truck" 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
PD A89836 December 24, 1996 CLA-2-95:LA:S:T:1:3:D14-A89836 CATEGORY: Classification TARIFF NO.: 9503.49.0020; 9503.90.0030 Mr. Michael K. Tomenga McKenna & Cuneo, L.L.P. 1900 K Street, N. W. Washington, D.C. 20006 RE: The tariff classification of Four Plastic toys from China Dear Mr. Tomenga: In your letter dated November 22, 1996 you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc. Samples of the four (4) articles were submitted with your request. None of the toys contain a spring or other wind-up mechanism. Each toy will be packaged in its own clear polybag, upon importation. The first article is called "Rolling Puppy Dog." This toy is molded to represent a white puppy-dog with a red tongue, and black eyes and nose. It is painted to depict brown patches about the eyes, sides, and rear of the dog. Molded around the neck of the dog is a red collar; attached to the collar is a yellow circular plastic piece, depicting a license tag. Inserted into either side of the dog's head are black plastic ears. The ears can be manipulated in a circular motion around the dog's head. The dog contains four (4) red, free-wheeling plastic wheels. The wheels are connected to the body of the dog by metal axles. The rear wheels are off-set which gives the dog an up-and-down motion when rolled. The second article is called "Baby in Popping Convertible Car." This toy depicts a partial figure of a baby with a flesh-colored faced and painted features including, pink cheeks, black wavy hair, eyes, and smiling face. This figure is permanently attached to the cockpit of a sports car; only the head of the figure is depicted. The toy measures approximately 2 1/2 inches in length and 2 inches in height. The car is red in color with yellow headlights and four (4) yellow free-wheeling wheels. The wheels are connected to the car by metal axles. Inserted onto the top front of the car is a clear plastic bubble which is imprinted with the name of the toy manufacturer that markets this item. Inside the bubble are small purple, red and yellow plastic beads of varying sizes. There is a circular plastic piece in the hood of the car that is connected by an internal gear or cam mechanism to the wheels of the car. When the car is pushed forward, the plastic pieces move up and down, causing the beads to "pop" against the plastic bubble. The third article is called "Dog-House Pop-out Toy." This plastic toy is molded to depict a blue rectangular-shaped dog-house with a red roof and a yellow window. The toy measures approximately 2 1/2 inches in height and 2 inches in width. The front and sides of the toy are molded to depict shingles. The yellow window is molded and grooved to depict window panes. At the bottom of the toy is a white bone-shaped button that, when pushed, activates an internal catch mechanism which releases the yellow window. When the catch mechanism is released, the yellow window "pops" forward and reveals the head and paws of a plastic puppy-dog. The head of the dog is white with black eyes and nose, one brown ear and a brown patch about one eye. The fourth article is called "Red and White Delivery Truck." This toy depicts a delivery truck with a white trailer and red cab. The toy measures approximately 2 1/2 inches in height and 3 1/2 inches in length. The toy contains a gray windshield and grill, yellow lights, six (6) blue wheels, two (2) of which are stationary. The four (4) free-rolling wheels are connected to the car by metal axles. One side of the white trailer portion of the truck contains the toy manufacturer's trade name, the other side of the trailer contains the name and trademark of a well-known restaurant. The applicable subheading for the "Rolling Puppy Dog" will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof, Other, Other. The rate of duty will be Free. The applicable subheading for the "Baby in Popping Convertible" the "Dog-House Pop-Out Toy", and the "Red and White Delivery Truck" 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. Sincerely, Audrey Adams Port Director Los Angeles
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