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The tariff classification of toy vehicles and a plastic basket from China
Issued November 21, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C81251 (November 21, 1997)
Tariff classification
HTS codes: 3924.90.5500, 9503.90.0045
Product description
The "Mickey's Stuff for Kids Easter Egg Train Set", item #611931, is composed of a free-wheeling plastic locomotive and three rail cars. Two of the rail cars carry a plastic, stenciled, Easter egg. The item is packaged in a plastic bag with header card. The "Mickey's Stuff for Kids Jelly Bean Car", item #612440, is a plastic representation of an open delivery truck. The upper torso of Mickey Mouse is molded into the driver's seat. The truck has free-rolling wheels and is marketed to transport "Easter Treats" such as jelly beans (not included) during play activity. Item #612453, "Mickey's Stuff for Kids Plastic Mesh Basket", is an open mesh basket made of plastic. The item has two movable handles and is decorated with the head of Minnie Mouse on either side of the basket.
CBP rationale
The applicable subheading for the "Mickey's Stuff for Kids Easter Egg Train Set", item #611931 and "Mickey's Stuff for Kids Jelly Bean Car", item #612440, 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 C81251 November 21, 1997 CLA-2-95:RR:NC:SP:225 C81251 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 3924.90.5500 Ms. Sally Berghauser The Paper Magic Group, Inc. P.O. Box 977 Scranton, PA 18501 RE: The tariff classification of toy vehicles and a plastic basket from China Dear Ms. Berghauser: In your letter dated October 22, 1997 you requested a tariff classification ruling. The "Mickey's Stuff for Kids Easter Egg Train Set", item #611931, is composed of a free-wheeling plastic locomotive and three rail cars. Two of the rail cars carry a plastic, stenciled, Easter egg. The item is packaged in a plastic bag with header card. The "Mickey's Stuff for Kids Jelly Bean Car", item #612440, is a plastic representation of an open delivery truck. The upper torso of Mickey Mouse is molded into the driver's seat. The truck has free-rolling wheels and is marketed to transport "Easter Treats" such as jelly beans (not included) during play activity. Item #612453, "Mickey's Stuff for Kids Plastic Mesh Basket", is an open mesh basket made of plastic. The item has two movable handles and is decorated with the head of Minnie Mouse on either side of the basket. The applicable subheading for the "Mickey's Stuff for Kids Easter Egg Train Set", item #611931 and "Mickey's Stuff for Kids Jelly Bean Car", item #612440, 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. The applicable subheading for the "Mickey's Stuff for Kids Plastic Mesh Basket", item #612453, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. 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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