The tariff classification of plastic toys from China
Issued April 16, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.0000
Headings: 9503
Product description
The article consists of plastic stackable pots with lids, a pan with a plastic mirrored bottom, a small colander and a squeeze toy depicting a pea pod. The different sized pots may be stacked, with the smaller version fitting inside the larger one, until all items are nested together. This set is designed for children ages 6 - 36 months.
CBP rationale
The applicable subheading for the "Nesting Pots 'n Pans", item #1535, 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 C85889 April 16, 1998 CLA-2-95:RR:NC:SP:225 C85889 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Tom Gairing The Little Tikes Company 2180 Barlow Road Hudson, Ohio 44236 RE: The tariff classification of plastic toys from China Dear Mr. Gairing: In your letter dated March 25, 1998 you requested a tariff classification ruling. A sample of item #1535, "Nesting Pots 'n Pans", was received with your inquiry. The article consists of plastic stackable pots with lids, a pan with a plastic mirrored bottom, a small colander and a squeeze toy depicting a pea pod. The different sized pots may be stacked, with the smaller version fitting inside the larger one, until all items are nested together. This set is designed for children ages 6 - 36 months. The applicable subheading for the "Nesting Pots 'n Pans", item #1535, 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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