The tariff classification of a toy monster head from Taiwan
Issued June 30, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The article depicts the head of a monster and is made of polyurethane foam. Its soft feel and marketing encourage one to squeeze the head which, temporarily, alters its appear- ance. Upon release, however, the head quickly expands and returns back to its original form. The heads are individually packaged for retail in a net style bag affixed to a hanger card. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the "Squee-Z Monster," item #653529, 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 C89123 June 30, 1998 CLA-2-95:RR:NC:SP:225 C89123 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Dawn Bialy The Paper Magic Group, Inc. 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of a toy monster head from Taiwan Dear Ms. Bialy: In your letter dated June 9, 1998 you requested a tariff classification ruling. A sample of item #653529, "Squee-Z Monster," was submitted to this office. The article depicts the head of a monster and is made of polyurethane foam. Its soft feel and marketing encourage one to squeeze the head which, temporarily, alters its appear- ance. Upon release, however, the head quickly expands and returns back to its original form. The heads are individually packaged for retail in a net style bag affixed to a hanger card. Your sample is being returned as requested. The applicable subheading for the "Squee-Z Monster," item #653529, 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. 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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