The tariff classification of a toy set from China
Issued March 3, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.0000
Headings: 9503
Product description
The subject article is called a "Search N' Rescue Emergency Playset". The set consists of a toy tow truck, hand held transceiver, emergency flasher, flashlight, colored filter lenses, compass, shoulder strap and road signal sign with stand. The transceiver is battery operated and plays prerecorded dispatcher messages, emergency driver's responses, and rescue sound effects. The product is intended for use by a child in roleplay activity associated with a search and rescue unit. All the components will be imported in a blister package inside a window box. These articles, when packaged together, are put up in a manner clearly indicating their use as toys. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the "Search N' Rescue Emergency Playset" will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof.
Full text
NY C84682 March 3, 1998 CLA-2-95:RR:NC:SP:225 C84682 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, N.Y. 10004 RE: The tariff classification of a toy set from China Dear Mr. Baskin: In your letter dated February 18, 1998 you requested a tariff classification ruling on behalf of your client KIDdesigns, Inc. The subject article is called a "Search N' Rescue Emergency Playset". The set consists of a toy tow truck, hand held transceiver, emergency flasher, flashlight, colored filter lenses, compass, shoulder strap and road signal sign with stand. The transceiver is battery operated and plays prerecorded dispatcher messages, emergency driver's responses, and rescue sound effects. The product is intended for use by a child in roleplay activity associated with a search and rescue unit. All the components will be imported in a blister package inside a window box. These articles, when packaged together, are put up in a manner clearly indicating their use as toys. Your sample is being returned as requested. The applicable subheading for the "Search N' Rescue Emergency Playset" will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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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