The tariff classification of play food from China
Issued October 30, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The article consists of assorted molded plastic food products which include: hamburgers, buns, sliced lettuce, tomatoes, cheese, french fries, ice cream and cookies. Since the foods are intended to resemble those purchased from the popular fast food chain they also come with tiny cardboard containers and paper wrappings which depict those used at the restaurant. These toy food products are designed solely for children's amusement.
CBP rationale
The applicable subheading for "McDonald's Play Food," item #42488, 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 C80683 October 30, 1997 CLA-2-95:RR:NC:SP:225 C80683 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Helene Chip Shelcore Toys 347 Elizabeth Avenue Somerset, N.J. 08873-1101 RE: The tariff classification of play food from China Dear Ms. Chip: In your letter dated October 13, 1997 you requested a tariff classification ruling. A sample of "McDonald's Play Food", item #42488, was submitted with your inquiry. The article consists of assorted molded plastic food products which include: hamburgers, buns, sliced lettuce, tomatoes, cheese, french fries, ice cream and cookies. Since the foods are intended to resemble those purchased from the popular fast food chain they also come with tiny cardboard containers and paper wrappings which depict those used at the restaurant. These toy food products are designed solely for children's amusement. The applicable subheading for "McDonald's Play Food," item #42488, 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
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