The tariff classification of assorted children's toys from China
Issued June 16, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0020, 9503.90.0030
Headings: 9503
Product description
The products are as follows: Item #59607 - Floating Dolphin/Shamu Assortment Item #92628 - Beach and Pool Pack Item #82417 - Pop Planes Item #82400 - Beetle Beast Item #02624 - Bubble Buddies The "Floating Dolphin/Shamu Assortment" are soft plastic toys about six inches long that depict a dolphin and a whale. The toys float and are intended for pool and bath. The "Beach and Pool Pack" consists of a set of assorted items including a water/sand bucket, tug boat, fish links, and shovel/rake. All the articles are made of plastic and packaged in a net bag for use at the beach and pool-side. The "Pop Planes" are made of soft foam, packaged two in a set, and marketed under the name of "Sky Flyers". The planes have a wing span of six inches and can fly a short distance when tossed in the air. The "Beetle Beast" has a round propeller measuring 7 inches in diameter. The toy is equipped with a launcher that is hand held and operated manually with the pull of a string. The disc-shaped object is placed on the launcher and spins in the air when the string is pulled. With regard to the "Bubble Buddies" we are unable to rule on a classification without an entire sample. A determination cannot be made unless you present us with a complete set of the plastic turtle/frog toy, including the bottle of bubble solution.
CBP rationale
The applicable subheading for item #59607 "Floating Dolphin/Shamu Assortment" will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "other toys. The applicable subheading for item #92628 "Beach and Pool Pack", item #82417 "Pop Planes", and item #82400 "Beetle Beast" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for ".
Full text
PD B85020 June 16, 1997 CLA-2-95:L:OFO:D22 B85020 CATEGORY: Classification TARIFF NO.: 9503.49.0020;9503.90.0030 Ms. Helene Chip Shelcore Toys 347 Elizabeth Avenue Somerset, NJ 08873-1101 RE: The tariff classification of assorted children's toys from China Dear Ms. Chip: In your letter dated May 23, 1997, you requested a tariff classification ruling. Five samples were submitted with your request. The products are as follows: Item #59607 - Floating Dolphin/Shamu Assortment Item #92628 - Beach and Pool Pack Item #82417 - Pop Planes Item #82400 - Beetle Beast Item #02624 - Bubble Buddies The "Floating Dolphin/Shamu Assortment" are soft plastic toys about six inches long that depict a dolphin and a whale. The toys float and are intended for pool and bath. The "Beach and Pool Pack" consists of a set of assorted items including a water/sand bucket, tug boat, fish links, and shovel/rake. All the articles are made of plastic and packaged in a net bag for use at the beach and pool-side. The "Pop Planes" are made of soft foam, packaged two in a set, and marketed under the name of "Sky Flyers". The planes have a wing span of six inches and can fly a short distance when tossed in the air. The "Beetle Beast" has a round propeller measuring 7 inches in diameter. The toy is equipped with a launcher that is hand held and operated manually with the pull of a string. The disc-shaped object is placed on the launcher and spins in the air when the string is pulled. With regard to the "Bubble Buddies" we are unable to rule on a classification without an entire sample. A determination cannot be made unless you present us with a complete set of the plastic turtle/frog toy, including the bottle of bubble solution. The applicable subheading for item #59607 "Floating Dolphin/Shamu Assortment" will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "other toys...: 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 item #92628 "Beach and Pool Pack", item #82417 "Pop Planes", and item #82400 "Beetle Beast" 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, Leticia Moran Port Director Laredo, Texas
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