E83518 E8 Ruling Active

The tariff classification of a toy set from China

Issued July 15, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The product consists of a signaling device, a badge and a plastic whistle packaged together on a blister card. The handheld signaling device projects a red flash of light when a button on the unit is held down. Upon release of the button, the light goes off. A second button on the unit activates a siren sound. The device is red and bears an insignia, similar to the badge, which reads “Fire Dept”. The set encourages a child to imitate the actions of a fireman and is put up in a manner indicating its use as a toy for amusement purposes. It is designed for children ages 3 and up.

CBP rationale

The applicable subheading for “The Beacon” 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 E83518 July 15, 1999 CLA-2-95:RR:NC:SP:225 E83518 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Frank Gomez World Exchange, Inc. 6011 Avion Drive, Suite 201 Los Angeles, CA 90045 RE: The tariff classification of a toy set from China Dear Mr. Gomez: In your letter dated June 6, 1999, received in this office on June 16, 1999, you requested a tariff classification ruling on behalf of TC Toys. A sample of “The Beacon” was submitted with your inquiry. The product consists of a signaling device, a badge and a plastic whistle packaged together on a blister card. The handheld signaling device projects a red flash of light when a button on the unit is held down. Upon release of the button, the light goes off. A second button on the unit activates a siren sound. The device is red and bears an insignia, similar to the badge, which reads “Fire Dept”. The set encourages a child to imitate the actions of a fireman and is put up in a manner indicating its use as a toy for amusement purposes. It is designed for children ages 3 and up. The applicable subheading for “The Beacon” 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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