D81421 D8 Ruling Active

The tariff classification of a "Baby Looney Tunes RattleTeether", and a "Baby Looney Tunes Hard-and-Soft Teething Ring".

Issued September 9, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

The tariff classification of a "Baby Looney Tunes RattleTeether", and a "Baby Looney Tunes Hard-and-Soft Teething Ring".

CBP rationale

The applicable subheading for the "Baby Looney Tunes Rattle Teether" and for the "Baby Looney Tunes Hard-and-Soft Teething Ring" will be 9503.90.0045 Harmonized Tariff Schedule of the United States (HTS) which provides for Other toys: Other.

Full text

PD D81421 September 9, 1998 CLA-2-95:NEW:TCB II:DO5-D81421 CATEGORY: Classification TARIFF NO: 9503.90.0045 Mr. James L. Sawyer Katten Muchin & Zavis 525 West Monroe Street Suite 1600 Chicago, Il 60661-3693 RE: The tariff classification of a "Baby Looney Tunes Rattle Teether", and a "Baby Looney Tunes Hard-and-Soft Teething Ring". Dear Mr. Sawyer: In your letter dated August 18, 1998, on behalf of your client Gerber Products Company, you requested a tariff classification ruling. With your letter you submitted samples of the "Baby Looney Tunes Rattle Teether", Gerber product Number 76278, and the "Baby Looney Tunes Hard-and-Soft Teething Ring", Gerber Product Number 76277. The "Baby Looney Tunes Rattle Teether" is a multi-colored rattle and teether. The rattle is attached to a sculpted Looney Tunes character made from brightly colored plastic. You state that this item will be imported in the shape of three different Looney Tunes characters. The "Baby Looney Tunes Hard-and-Soft Teething Ring" is a multi-colored and multi-textured toy rattle and teether. It is made with three brightly colored play rings attached to a sculpted play figure. You state that this item will be also be imported in the shape of three different Looney Tunes characters. The applicable subheading for the "Baby Looney Tunes Rattle Teether" and for the "Baby Looney Tunes Hard-and-Soft Teething Ring" will be 9503.90.0045 Harmonized Tariff Schedule of the United States (HTS) which provides for Other toys: Other......... Other toys and models. 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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