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The tariff classification of bendable frog plant ties (toys) from China.
Issued February 4, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C83747 (February 4, 1998)
Tariff classification
HTS codes: 9503.49.0025
Headings: 9503
Product description
You are requesting the tariff classification on an item which you describe as a plant tie, item number D701. While the product (a green bendable frog) may function as a plant tie, it is the opinion of this office that the item is of the same class or kind as other bendable toy figures. The item, which has a cartoon like appearance and play value that is enhanced by its bendability, is considered to function primarily as a source of amusement for children and/or adults. Therefore the bendable plastic frog will be classified in the toy provision of the tariff.
CBP rationale
The applicable subheading for the bendable frogs will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures.
Full text
NY C83747 February 4, 1998 CLA-2-95:RR:NC:2:224 C83747 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Anita Denbiczak Sun Hill Industries, Inc. 48 Union Street Stamford, CT 06906-1329 RE: The tariff classification of bendable frog plant ties (toys) from China. Dear Ms Denbiczak: In your letter dated January 9, 1998, you requested a tariff classification ruling. You are requesting the tariff classification on an item which you describe as a plant tie, item number D701. While the product (a green bendable frog) may function as a plant tie, it is the opinion of this office that the item is of the same class or kind as other bendable toy figures. The item, which has a cartoon like appearance and play value that is enhanced by its bendability, is considered to function primarily as a source of amusement for children and/or adults. Therefore the bendable plastic frog will be classified in the toy provision of the tariff. The applicable subheading for the bendable frogs 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 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 Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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