CBP Ruling F86730 — The tariff classification of assorted toys from China

Tariff classification

Headings: 9503

Product description

Item #82459 is a “Light ‘N Sound Magical Playhouse” the article is composed of a plastic miniature playhouse and magnetized human figure. When the figure is placed inside any room of the playhouse, a sensor is activated which plays a musical tune and causes certain objects in the room to light up. The unit is battery operated and is designed for children 18 months and over. The “Chunky Pitstop Raceway,” item #82462, contains the following plastic articles: a structure resembling a pitstop with an overhead ramp, two human figures, two cars, three loose tires and an imitation gas container. The pitstop incorporates a working car lift, pretend lap timer, flip-down track, car wash area, and turn and click buttons. The “Deluxe Chunky Pitstop Raceway,” item #82465 consists of the following plastic articles: a structure resembling a pitstop with an overhead ramp, a free-wheeling racing rig, two human figures, two cars, three loose tires and an imitation gas container. The pitstop incorporates a working car lift, pretend lap timer, flip-down track, car wash area, and turn and click buttons. The truck has three buttons, which produce horn and revving sounds, as well as, flashing headlights. The “Chunky Activity Farm,” item #82461, includes the following plastic articles: a barn facade, a silo, a windmill, farm animals, two human figures, a haystack, a barrel, and a bag of feed. The “Deluxe Chunky Activity Farm,” item #82464, consists of the following plastic articles: a barn facade, a silo, a windmill, an open trailer truck, farm animals, two human figures, a haystack, a barrel, and a bag of feed. The truck is freewheeling and contains three buttons, which activate animal sounds and flashing headlights.

CBP rationale

The applicable subheading for the “Light ‘N Sound Magical Playhouse,” item #82459 and “Chunky Pitstop Raceway,” item #82462, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The applicable subheading for the “Deluxe Chunky Pitstop Raceway,” item #82465, “Chunky Activity Farm,” item #82461, and “Deluxe Chunky Activity Farm,” item #82464, 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 F86730 May 30, 2000 CLA-2-95:RR:NC:SP:225 F86730 CATEGORY: Classification TARIFF NO.: 9503.90.0045; 9503.70.0000 Ms. Helene Chip Shelcore Toys 347 Elizabeth Avenue Somerset, NJ 08873-1101 RE: The tariff classification of assorted toys from China Dear Ms. Chip: In your letter dated May 1, 2000 you requested a tariff classification ruling for several children’s toys. Each item is packaged in an open “try me” style box and is marketed for age’s 19 months and up, unless otherwise indicated. Five samples were submitted for our examination. Item #82459 is a “Light ‘N Sound Magical Playhouse” the article is composed of a plastic miniature playhouse and magnetized human figure. When the figure is placed inside any room of the playhouse, a sensor is activated which plays a musical tune and causes certain objects in the room to light up. The unit is battery operated and is designed for children 18 months and over. The “Chunky Pitstop Raceway,” item #82462, contains the following plastic articles: a structure resembling a pitstop with an overhead ramp, two human figures, two cars, three loose tires and an imitation gas container. The pitstop incorporates a working car lift, pretend lap timer, flip-down track, car wash area, and turn and click buttons. The “Deluxe Chunky Pitstop Raceway,” item #82465 consists of the following plastic articles: a structure resembling a pitstop with an overhead ramp, a free-wheeling racing rig, two human figures, two cars, three loose tires and an imitation gas container. The pitstop incorporates a working car lift, pretend lap timer, flip-down track, car wash area, and turn and click buttons. The truck has three buttons, which produce horn and revving sounds, as well as, flashing headlights. The “Chunky Activity Farm,” item #82461, includes the following plastic articles: a barn facade, a silo, a windmill, farm animals, two human figures, a haystack, a barrel, and a bag of feed. The “Deluxe Chunky Activity Farm,” item #82464, consists of the following plastic articles: a barn facade, a silo, a windmill, an open trailer truck, farm animals, two human figures, a haystack, a barrel, and a bag of feed. The truck is freewheeling and contains three buttons, which activate animal sounds and flashing headlights. The applicable subheading for the “Light ‘N Sound Magical Playhouse,” item #82459 and “Chunky Pitstop Raceway,” item #82462, 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. The applicable subheading for the “Deluxe Chunky Pitstop Raceway,” item #82465, “Chunky Activity Farm,” item #82461, and “Deluxe Chunky Activity Farm,” item #82464, 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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