The tariff classification of "Assorted plastic articles" made in China.
Issued September 10, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045, 9503.49.0025
Headings: 9503
Product description
Sample #1, “Butterfly with Spinning Stomach”, Wrin #06603-046 depicts a large multicolored plastic butterfly approximately 4 1/2” in length and 4” in width. The butterfly has large open eyes, puffy smile and rotating green antennae. The butterfly’s stomach is a white circular disk with a black spiral design. The butterfly’s tail can be pressed into the body causing the spiral disk stomach to rotate.
CBP rationale
The applicable subheading for the “Butterfly with Spinning Stomach”, Wrin #06603-04 will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures (for example robots, and monsters) and parts and accessories thereof: other: toys. The applicable subheading for the “Aquarium with Orange Fish”, Wrin #01521-009, the “Red Car Stacked on Top of Smaller Car”, Wrin #06603-046, “Little People Airplane”, Wrin #06603-055 will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-sized () models an similar recreational models, working or not; puzzles of all kinds, parts and accessories thereof; other, other toys and models.
Full text
PD E86254 September 10, 1999 CLA-2-95: D13 E86254 CATEGORY: Classification TARIFF NO.: 9503.49.0025;9503.90.0045 Mr. Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N.W. Suite 500 Washington, D.C. 20036 RE: The tariff classification of “Assorted plastic articles” made in China. Dear Mr. Tomenga In a letter dated August 13, 1999 you requested a tariff classification ruling on four plastic articles. Samples were submitted. Sample #1, “Butterfly with Spinning Stomach”, Wrin #06603-046 depicts a large multicolored plastic butterfly approximately 4 1/2” in length and 4” in width. The butterfly has large open eyes, puffy smile and rotating green antennae. The butterfly’s stomach is a white circular disk with a black spiral design. The butterfly’s tail can be pressed into the body causing the spiral disk stomach to rotate. The applicable subheading for the “Butterfly with Spinning Stomach”, Wrin #06603-04 will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures (for example robots, and monsters) and parts and accessories thereof: other: toys. The rate of duty is free. Sample #2, “Aquarium with Orange Fish”, Wrin #01521-009 is a representation of a fish aquarium approximately 3.25” in height, 3.5” inches in width and .75” in thickness. The front panel is white and the rear panel is blue. There is a circular tank built in the center with a clear front panel. The rear panel is molded with backdrop images of plants and a seafloor landscape. The tank is filled with water and has an orange fish and silver glitter particles floating inside. Sample #3, “Red Car Stacked on Top of Smaller Car”, Wrin # 06603-046 is actually two plastic cars, one on top of the other. The larger car is red molded shell approximately 4” in length, 2 3/4” high and 2 1/2” wide. It is designed to fit over a smaller yellow car. The red car does not have any moving parts. The yellow car is approximately 3” long, 3 1/4” high and 1 3/4” wide. It has moveable wheels and rattles when shaken. The red car has a decal depicting a clown as the driver and the yellow car has a decal depicting a masked thief as the driver. Sample #4, “Little People Airplane”, Wrin #06603-055 is a plastic representation of a passenger airplane. It is approximately 4” long with a wingspan of 4 1/2”. The airplane has four wheels and moveable propellers. Decals in the windows depict children as passengers and a young female as the pilot. The applicable subheading for the “Aquarium with Orange Fish”, Wrin #01521-009, the “Red Car Stacked on Top of Smaller Car”, Wrin #06603-046, “Little People Airplane”, Wrin #06603-055 will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-sized () models an similar recreational models, working or not; puzzles of all kinds, parts and accessories thereof; other, other toys and models. The rate of duty is 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. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine
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