F87395 F8 Ruling Active

The tariff classification of rubber duck toys from China.

Issued May 23, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0025

Headings: 9503

Product description

You are requesting the tariff classification on plastic bath toys. The toys are referred to as rubber ducks. The ducks, constructed wholly of plastic, are imported in two sizes: a five inch size and a two inch size. The ducks are suitable to be used as bath toys. The duck toys are bright yellow with orange bills and the big and small size ducks are packaged together. The samples will be returned, as requested.

CBP rationale

The applicable subheading for the rubber ducks will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories: Other…Toys.

Full text

NY F87395 May 23, 2000 CLA-2-95:RR:NC:2:224 F87395 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Joann Mosqueda JA-RU, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of rubber duck toys from China. Dear Ms. Mosqueda: In your letter dated May 9, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on plastic bath toys. The toys are referred to as rubber ducks. The ducks, constructed wholly of plastic, are imported in two sizes: a five inch size and a two inch size. The ducks are suitable to be used as bath toys. The duck toys are bright yellow with orange bills and the big and small size ducks are packaged together. The samples will be returned, as requested. The applicable subheading for the rubber ducks will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories: Other…Toys.” 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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