The tariff classification of an educational toy set from Hong Kong
Issued September 20, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.0000
Headings: 9503
Product description
According to your letter, both items will be imported and packaged together as a set for retail sale. The “ABC Tutor” is an electronic apparatus encased in a portable plastic housing. The face of the unit is printed with letters of the alphabet and corresponding pictures. The child can select the mode of operation by pressing one of four buttons above the display. One can choose to hear letters of the alphabet repeated, questions asking the child to find the correct letter or object, and musical notes or tunes. The “Magnetic Spelling Board” consists of plastic letters with a magnetic backing and a metallic board on which words or brief sentences may be formed. The articles, when imported retail packed, work together to create an educational toy set classifiable in Chapter 95.
CBP rationale
The applicable subheading for the “ABC Tutor and Magnetic Spelling Board Set” 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 E86264 September 20, 1999 CLA-2-95:RR:NC:SP:225 E86264 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Andy Hong Navystar (USA), Inc. 5026 Kendrick Court SE Grand Rapids, MI 49512-9649 RE: The tariff classification of an educational toy set from Hong Kong Dear Hong: In your letter dated August 6, 1999, received in this office on August 23, 1999, you requested a tariff classification ruling. A sample of the “ABC Tutor” and “Magnetic Spelling Board” was submitted with your inquiry. According to your letter, both items will be imported and packaged together as a set for retail sale. The “ABC Tutor” is an electronic apparatus encased in a portable plastic housing. The face of the unit is printed with letters of the alphabet and corresponding pictures. The child can select the mode of operation by pressing one of four buttons above the display. One can choose to hear letters of the alphabet repeated, questions asking the child to find the correct letter or object, and musical notes or tunes. The “Magnetic Spelling Board” consists of plastic letters with a magnetic backing and a metallic board on which words or brief sentences may be formed. The articles, when imported retail packed, work together to create an educational toy set classifiable in Chapter 95. The applicable subheading for the “ABC Tutor and Magnetic Spelling Board Set” 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
More rulings on the same tariff codes
The tariff classification of a "Garden Girlz Mini Garden Sets" from China
The tariff classification of a "Garden Girlz Rose Bud Cottage" from China
The tariff classification of Baby’s First Purse from Hong Kong
The tariff classification of 8 activity sets from China
The tariff classification of Crochet Fun Kit, Item#26351, Learn to Knit Kit, Item# 26352, and Begin to Crochet Kit, Item# 26353 from China
The tariff classification of a "Garden Girlz Violet’s Villa" from China
The tariff classification of a "Garden Girlz Cala Lily Cottage" from China
The tariff classification of a "Garden Girlz Meadow Mansion" from China
The tariff classification of a children’s laboratory set from China.
The tariff classification of a "Summer Sport Toy Combo Set" from China
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 →