F85394 F8 Ruling Active

The tariff classification of babies’ rattles from China

Issued May 3, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

The item consists of a pair of infant sized mitts with a rattle sewn over the hand portion. The rattle itself is concealed within a lightly padded textile form shaped to resemble an animal’s head. A face is embroidered on the item and ears jut out from its head. The article serves primarily as a stimulating and entertaining form of amusement to an infant. Its use in protecting a child from scratching is viewed as less significant in comparison to its role as a toy.

CBP rationale

The applicable subheading for the “Mitt Rattles,” item #3937, 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 F85394 May 3, 2000 CLA-2-95:RR:NC:SP:225 F85394 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. M. Lane Prestige Toy Corporation 140 Route 17 North, Suite 269 Paramus, N.J. 07652 RE: The tariff classification of babies’ rattles from China Dear Ms. Lane: In your letter dated March 31, 2000, received in this office on April 3, 2000, you requested a tariff classification ruling. A sample of "Baby Mitt Rattles," item #3937, was submitted to this office for our review. The item consists of a pair of infant sized mitts with a rattle sewn over the hand portion. The rattle itself is concealed within a lightly padded textile form shaped to resemble an animal’s head. A face is embroidered on the item and ears jut out from its head. The article serves primarily as a stimulating and entertaining form of amusement to an infant. Its use in protecting a child from scratching is viewed as less significant in comparison to its role as a toy. The applicable subheading for the “Mitt Rattles,” item #3937, 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. At this time, articles classified in HTS 9503.90.0045 are not subject to quota restraints or visa requirements. 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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