The tariff classification of a toy from Hong Kong or China
Issued October 5, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The plastic console is designed for toddlers aged 8 to 30 months. The item resembles a dashboard in appearance with an ignition key, switches and buttons to move and press. Colorful pictures decorate the top of the console and a hinged fixture in the center of the unit holds two rigid panels which turn like pages in a book. The panels contain color illustrations without any text. When a child presses various buttons on the unit, a sound chip activates animal, road, and other related sounds. The console is made for attachment to a child's rocker but is removable for portable use. In its imported condition, the article is a completely finished toy and need not be attached to the rocker for use as a play station. In turn, the rocker does not require hookup of the console for the child to sit and rock. This office finds the console to be a play activity center independent of the rocker and is classifiable as a toy. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the "Activity Console," item #391, 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 D82315 October 5, 1998 CLA-2-95:RR:NC:SP: 225 D82315 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Ruby L. Wood Evans and Wood & Co., Inc. P.O. Box 610005 DFW Airport, TX 75261 RE: The tariff classification of a toy from Hong Kong or China Dear Ms. Wood: In your letter dated September 1, 1998, received in this office on September 10, 1998, you requested a tariff classification ruling on behalf of your client Today's Kids. A sample of the "Activity Console," item #391, was submitted with your inquiry. The plastic console is designed for toddlers aged 8 to 30 months. The item resembles a dashboard in appearance with an ignition key, switches and buttons to move and press. Colorful pictures decorate the top of the console and a hinged fixture in the center of the unit holds two rigid panels which turn like pages in a book. The panels contain color illustrations without any text. When a child presses various buttons on the unit, a sound chip activates animal, road, and other related sounds. The console is made for attachment to a child's rocker but is removable for portable use. In its imported condition, the article is a completely finished toy and need not be attached to the rocker for use as a play station. In turn, the rocker does not require hookup of the console for the child to sit and rock. This office finds the console to be a play activity center independent of the rocker and is classifiable as a toy. Your sample is being returned as requested. The applicable subheading for the "Activity Console," item #391, 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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