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F89228 F8 Ruling Active

The tariff classification of a toy box from China.

Issued July 5, 2000 by U.S. Customs and Border Protection.

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F8 F89228 (July 5, 2000)

Tariff classification

HTS codes: 9403.80.6040

Headings: 9403

Product description

The submitted sample is referred to as a “toy box.” It consists of a soft-sided textile exterior, a foam filler, and a vinyl interior lining. The toy box measures 25 inches in width, 15 inches in height, and 15 inches in depth. It contains two rigid side panels that provide support and shape to its structure. The article is designed to sit on the floor and store toys. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the toy box will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other, household.

Full text

NY F89228 July 5, 2000 CLA-2-94:RR:NC:SP:233 F89228 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Ms. Stephanie A. Goldfischer Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a toy box from China. Dear Ms. Goldfischer: In your letter dated June 20, 2000, on behalf of Outer Circle Products Inc., you requested a tariff classification ruling. The submitted sample is referred to as a “toy box.” It consists of a soft-sided textile exterior, a foam filler, and a vinyl interior lining. The toy box measures 25 inches in width, 15 inches in height, and 15 inches in depth. It contains two rigid side panels that provide support and shape to its structure. The article is designed to sit on the floor and store toys. Your sample is being returned as requested. The applicable subheading for the toy box will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other, household. 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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