The tariff classification of a frog bath toy and a basketball bean bag from China.
Issued April 15, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045, 9503.49.0025
Headings: 9503
Product description
You are requesting the tariff classification on two items which you refer to as bathtime beanie toys. The first item represents a frog, and although it may serve as a washing implement, it will function primarily as a source of amusement for a child while in or out of the bathtub. The second item, designed to resemble a miniature basketball, is of the same class or kind as a bean bag and thus is classified as a toy. Like the toy frog it may function as a tool for washing, however its predominant use is as an amusing object for a child while bathing, or just playing. Both items are stuffed with plastic polyethylene beads, while the exterior of each is comprised of cotton terry fabric on one side and ramie fabric on the other side.
CBP rationale
The applicable subheading for the frog bathtime beanie toy will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or other non-human creatures. The applicable subheading for the basketball bean bag will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys;.
Full text
NY E80333 April 15, 1999 CLA-2-95:RR:NC:2:224 E80333 CATEGORY: Classification TARIFF NO.: 9503.49.0025; 9503.90.0045 Roger Hill Hill Design Group 522 Palmer Lane Menlo Park, CA 94025 RE: The tariff classification of a frog bath toy and a basketball bean bag from China. Dear Mr. Hill: In your letter dated April 1, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on two items which you refer to as bathtime beanie toys. The first item represents a frog, and although it may serve as a washing implement, it will function primarily as a source of amusement for a child while in or out of the bathtub. The second item, designed to resemble a miniature basketball, is of the same class or kind as a bean bag and thus is classified as a toy. Like the toy frog it may function as a tool for washing, however its predominant use is as an amusing object for a child while bathing, or just playing. Both items are stuffed with plastic polyethylene beads, while the exterior of each is comprised of cotton terry fabric on one side and ramie fabric on the other side. The applicable subheading for the frog bathtime beanie toy will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or other non-human creatures...and parts and accessories thereof: Other...Toys.” The rate of duty will be free. The applicable subheading for the basketball bean bag will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys;...parts and accessories thereof: 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an adult costume from China/Hong Kong/Vietnam.
The tariff classification of a "Spy Glove" made in China.
Protest 2704-99-101967; "Troll Button Covers and Pencil Topper Trolls "
Classification of doll carrier from China; PD G83798- Void Ab Initio Dear Ms. Matthews: This is to inform you that Customs has reviewed Port Decision (“PD”) G83798, issued to you on November 22, 2000, in which a doll carrier from China was classified as a toy in subheading 9503.90.0045 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). For the reasons set forth below, PD G83798 is void ab initio. FACTS: PD G83798 states:
The tariff classification of a toy playhouse from China
The tariff classification of two toy tents from China
The tariff classification of an Igloo tent from Vietnam
The tariff classification of a Chenille Blanket Bunny from Taiwan.
The tariff classification of four plastic wind-up robot cat toys from China.
The tariff classification of frames, flashlights, key rings, and toys from Hong Kong and Taiwan
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →