CBP Ruling G83390 — The tariff classification of assorted toys from China

Tariff classification

HTS codes: 9503.49.0025, 9503.70.0000, 9503.90.0045

Headings: 9503

Product description

The first item #04230 is “Soft Stacking Cups.” The cups range in size allowing the smallest one to fit inside the next larger one, and so on, until all are nested within the largest cup. The soft cups are made of foam and covered in textile material. They may be nested or stacked and are designed for children 6 months of age and up. The “Soft Build A Ball” (no item number indicated) consists of textile covered crescent shaped pieces that attach onto a plastic spindle core. The fabric pieces have notched crevices that secure to the spindle with a little pressure from the child. The pieces are removable for repeated building fun. The next three products are assortments of water toys referred to as “Squirtees.” The items are all made of soft molded plastic and are hollow inside. Each product has an animated face with a tiny hole in the mouth to permit ingestion of water that spurts out when squeezed. The “Squirtees” include: Item #04628, “Sports Locker Squirtees” which consists of objects that depict a baseball, soccerball, football, basketball and baseball bat. The “Shell Collection Squirtees,” item #04630, which portray a dragon, starfish, whale, octopus and mermaid. Item #04629, “Whale Collection Squirtees,” which resemble a lobster, frog, alligator, shark and penguin.

CBP rationale

The applicable subheading for the “Soft Stacking Cups,” item #04230, 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 applicable subheading for the “Soft Build A Ball” and “Sports Locker Squirtees” (item #04628), 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 “Shell Collection Squirtees,” item #04630 and “Whale Collection Squirtees,” item #04629 will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys.

Full text

NY G83390 November 6, 2000 CLA-2-95:RR:NC:SP:225 G83390 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 9503.90.0045; 9503.49.0025 Ms. Shirley Markey-Wohar Shelcore Toys 347 Elizabeth Avenue Somerset, N.J. 08873-1101 RE: The tariff classification of assorted toys from China Dear Ms. Markey-Wohar: In your letter dated October 14, 2000 you requested a tariff classification ruling. The first item #04230 is “Soft Stacking Cups.” The cups range in size allowing the smallest one to fit inside the next larger one, and so on, until all are nested within the largest cup. The soft cups are made of foam and covered in textile material. They may be nested or stacked and are designed for children 6 months of age and up. The “Soft Build A Ball” (no item number indicated) consists of textile covered crescent shaped pieces that attach onto a plastic spindle core. The fabric pieces have notched crevices that secure to the spindle with a little pressure from the child. The pieces are removable for repeated building fun. The next three products are assortments of water toys referred to as “Squirtees.” The items are all made of soft molded plastic and are hollow inside. Each product has an animated face with a tiny hole in the mouth to permit ingestion of water that spurts out when squeezed. The “Squirtees” include: Item #04628, “Sports Locker Squirtees” which consists of objects that depict a baseball, soccerball, football, basketball and baseball bat. The “Shell Collection Squirtees,” item #04630, which portray a dragon, starfish, whale, octopus and mermaid. Item #04629, “Whale Collection Squirtees,” which resemble a lobster, frog, alligator, shark and penguin. The applicable subheading for the “Soft Stacking Cups,” item #04230, 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. The applicable subheading for the “Soft Build A Ball” and “Sports Locker Squirtees” (item #04628), 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 “Shell Collection Squirtees,” item #04630 and “Whale Collection Squirtees,” item #04629 will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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