The tariff classification of toys from Macau.
Issued February 18, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9502.10.0060, 9503.49.0025
Product description
With your letter you submitted a sample of a toy product called "My First Flashlight". The item is in the shape of the Sesame Street character "Elmo". The article is made of plastic, and has a light built into the construction helmet on the character's head. The package also pictures a similar item in the shape of the Sesame Street character "Ernie".
CBP rationale
The applicable subheading for the "Elmo" flashlight will be 9503.49.0025 Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures and parts and accessories thereof: Other. The applicable subheading for the "Ernie" flashlight will be 9502.10.0060 Harmonized Tariff Schedule of the United States (HTS) which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed.
Full text
PD C83728 February 18, 1998 CLA-2-95:NEW:TCB II:DO5-C83728 CATEGORY: Classification TARIFF NOS.:9503.49.0025; 9502.10.0060 Ms. Kim Young BDP International Inc. 2721 Walker NW Grand Rapids, MI 49504 RE: The tariff classification of toys from Macau. Dear Ms. Young: In your letter dated January 14, 1998, on behalf of your client Meijer Inc., you requested a tariff classification ruling. With your letter you submitted a sample of a toy product called "My First Flashlight". The item is in the shape of the Sesame Street character "Elmo". The article is made of plastic, and has a light built into the construction helmet on the character's head. The package also pictures a similar item in the shape of the Sesame Street character "Ernie". The applicable subheading for the "Elmo" flashlight will be 9503.49.0025 Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures and parts and accessories thereof: Other......Toys. The applicable rate of duty will be free. The applicable subheading for the "Ernie" flashlight will be 9502.10.0060 Harmonized Tariff Schedule of the United States (HTS) which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed..... Other. The applicable rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Kathleen M. Haage Area Director New York/Newark Area
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