The tariff classification of a sand toy from China
Issued January 7, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The submitted article is a “Plastic Sand Digger” identified as SKU #3-960-2486. The item is made of molded plastic and measures approximately 7 ½” in length. It has a handle for gripping and is curved to enable the child to dig or scoop up sand. A header card is attached which indicates the article is designed for children ages 2 and up. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the “Plastic Sand Digger” 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 F80940 January 7, 2000 CLA-2-95:RR:NC:SP:225 F80940 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Nikki Adams Dollar General Corporation Import Department 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a sand toy from China Dear Ms. Adams: In your letter dated December 15, 1999, you requested a tariff classification ruling. The submitted article is a “Plastic Sand Digger” identified as SKU #3-960-2486. The item is made of molded plastic and measures approximately 7 ½” in length. It has a handle for gripping and is curved to enable the child to dig or scoop up sand. A header card is attached which indicates the article is designed for children ages 2 and up. Your sample is being returned as requested. The applicable subheading for the “Plastic Sand Digger” 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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