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The tariff classification of a toy helmet from China
Issued October 23, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C80249 (October 23, 1997)
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
Both items are made of plastic and have attached plastic fasteners which secure the helmets under the child's chin. Style #15341 depicts a "Racing Helmet" and style #14954 represents a "Police Helmet". Each style has a movable visor that may be raised above the helmet or lowered to cover the eye area. These helmets are not designed for protective use but rather for a child to wear when pretending to be a race car driver or policeman. They are of the kind worn to simulate adult professions and are recognized by their construction as solely for use in play activities. These are not the type of helmets one would purchase for protection while riding a bicycle.
CBP rationale
The applicable subheading for style #15341 "Racing Helmet" and style #14954 "Police Helmet" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models.
Full text
NY C80249 October 23, 1997 CLA-2-95:RR:NC:SP:225 C80249 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Donald S. Simpson Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a toy helmet from China Dear Mr. Simpson: In your letter dated September 29, 1997 you requested a tariff classification ruling on behalf of your client Jacobson Hat Co., Inc. Two samples of children's toy helmets were submitted with your inquiry. Both items are made of plastic and have attached plastic fasteners which secure the helmets under the child's chin. Style #15341 depicts a "Racing Helmet" and style #14954 represents a "Police Helmet". Each style has a movable visor that may be raised above the helmet or lowered to cover the eye area. These helmets are not designed for protective use but rather for a child to wear when pretending to be a race car driver or policeman. They are of the kind worn to simulate adult professions and are recognized by their construction as solely for use in play activities. These are not the type of helmets one would purchase for protection while riding a bicycle. The applicable subheading for style #15341 "Racing Helmet" and style #14954 "Police Helmet" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an adult costume from China/Hong Kong/Vietnam.
The tariff classification of a "Spy Glove" made in China.
Classification of doll carrier from China; PD G83798- Void Ab Initio Dear Ms. Matthews: This is to inform you that Customs has reviewed Port Decision (“PD”) G83798, issued to you on November 22, 2000, in which a doll carrier from China was classified as a toy in subheading 9503.90.0045 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). For the reasons set forth below, PD G83798 is void ab initio. FACTS: PD G83798 states:
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