C80736 C8 Ruling Active

The tariff classification of the "Chunky Farm Carrier" and the "Chunky Flatbed", made in China.

Issued October 30, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

The first item, #82095 is identified as "Chunky Farm Animal Carrier". This product is a plastic representation of a tractor/trailer unit approximately fifteen inches in length. Included with the tractor/trailer is a plastic farmer/driver, cow and pig. The tractor portion of the unit has a battery compartment that will hold two "AA" batteries, not included. These batteries power a sound module that will create sounds like a truck's horn, an engine idling and a truck backing up when certain buttons are pressed. The second item, #82096 is identified as "Chunky Flatbed". This product is also a plastic representation of a tractor/trailer unit approximately sixteen inches in length. This tractor/trailer unit also carries on the trailer a plastic backhoe. There is a construction worker/driver also enclosed. The tractor portion of this unit also has a battery compartment that will hold two "AA" batteries, not included. These batteries power a sound module that will create sounds like a truck's horn, an engine idling and a truck backing up when certain buttons are pressed.

CBP rationale

The applicable subheading for "Chunky Farm Animal Carrier" and the "Chunky Flatbed" 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

PD C80736 October 30, 1997 CLA-2-95:D13 C80736 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 the "Chunky Farm Carrier" and the "Chunky Flatbed", made in China. Dear Ms. Chip: In a letter dated October 8, 1997 you requested a tariff classification ruling on two items. The first item, #82095 is identified as "Chunky Farm Animal Carrier". This product is a plastic representation of a tractor/trailer unit approximately fifteen inches in length. Included with the tractor/trailer is a plastic farmer/driver, cow and pig. The tractor portion of the unit has a battery compartment that will hold two "AA" batteries, not included. These batteries power a sound module that will create sounds like a truck's horn, an engine idling and a truck backing up when certain buttons are pressed. The second item, #82096 is identified as "Chunky Flatbed". This product is also a plastic representation of a tractor/trailer unit approximately sixteen inches in length. This tractor/trailer unit also carries on the trailer a plastic backhoe. There is a construction worker/driver also enclosed. The tractor portion of this unit also has a battery compartment that will hold two "AA" batteries, not included. These batteries power a sound module that will create sounds like a truck's horn, an engine idling and a truck backing up when certain buttons are pressed. The applicable subheading for "Chunky Farm Animal Carrier" and the "Chunky Flatbed" 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 is 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, Jeffrey R. Walgreen Port Director Portland, Maine

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →