The tariff classification of toy implements from China
Issued October 20, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The article consists of toy cooking implements made of plastic. The toys include a smooth dough roller, a dough roller incorporating animal molds and a dough cutter. In a phone conversation you have conveyed that the toy items will be imported in bulk and packaged here in the U.S. with modeling clay. Merchandise is classified in the condition in which it is imported. This letter addresses only the classification of the toy cooking implements imported in bulk. Your samples, which included a set of the toy components in their imported condition and in their retail package, are being returned at your request.
CBP rationale
The applicable subheading for the “Dough Roller” toy components 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 E87717 October 20, 1999 CLA-2-95:RR:NC:SP:225 E87717 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Blvd. Jamaica, New York 11434 RE: The tariff classification of toy implements from China Dear Mr. Maher: In your letter dated September 20, 1999, received in this office on September 21, 1999, you requested a tariff classification ruling on behalf of Roseart Industries. A sample of toy components for the “Dough Roller”, style #ASB-8054, was submitted to this office, as well as a sample of the complete retail set. The article consists of toy cooking implements made of plastic. The toys include a smooth dough roller, a dough roller incorporating animal molds and a dough cutter. In a phone conversation you have conveyed that the toy items will be imported in bulk and packaged here in the U.S. with modeling clay. Merchandise is classified in the condition in which it is imported. This letter addresses only the classification of the toy cooking implements imported in bulk. Your samples, which included a set of the toy components in their imported condition and in their retail package, are being returned at your request. The applicable subheading for the “Dough Roller” toy components 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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