CBP Ruling E89688: The tariff classification of a toy set from China

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E8 E89688 (December 3, 1999)

Tariff classification

Headings: 9503

Product description

The submitted article is referred to as an “Illustrated Box O’Knots” kit. The item is composed of two lengths of rope and a printed instruction sheet packaged inside a cardboard box. The illustrated sheet provides step by step instructions on how to tie a variety of knots that are generally associated with sailing. We should note that the instructions are primarily visual with a limited amount of text. Due to the manner in which this product is put up, marketed and sold, it will be viewed as a toy set for children’s amusement. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported goods. Please ensure that your product is properly marked.

CBP rationale

The applicable subheading for the “Illustrated Box O’Knots” kit 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 E89688 December 3, 1999 CLA-2-95:RR:NC:SP:225 E89688 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Julian L. Goosens Authentic Models, Inc. P.O. Box 520 104 S. Mill Street Creswell, OR 97426-0520 RE: The tariff classification of a toy set from China Dear Mr. Goosens: In your letter dated November 8, 1999 you requested a tariff classification ruling. The submitted article is referred to as an “Illustrated Box O’Knots” kit. The item is composed of two lengths of rope and a printed instruction sheet packaged inside a cardboard box. The illustrated sheet provides step by step instructions on how to tie a variety of knots that are generally associated with sailing. We should note that the instructions are primarily visual with a limited amount of text. Due to the manner in which this product is put up, marketed and sold, it will be viewed as a toy set for children’s amusement. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported goods. Please ensure that your product is properly marked. The applicable subheading for the “Illustrated Box O’Knots” kit 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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