G84112 G8 Ruling Active

The tariff classification of five Dalmatian toy dogs on plastic ice from China.

Issued November 21, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0025

Headings: 9503

Product description

, your client. You are requesting the tariff classification on five plastic Dalmatian toy figures permanently attached to simulated ice structures. The first toy Dalmatian is a depiction of a dog engaged in sculpting the head of a woman, No. 02520-015A. The second toy Dalmatian is a dog in a red collar riding on a simulated ice swan, No. 02520-015B. The third Dalmatian toy figure represents a dog in a blue collar digging for a bone on a small plastic island that simulates ice, No. 02520-015C. The fourth toy Dalmatian is a dog lying on a plastic island that represents ice, No. 02520-015D. The fifth, and last Dalmatian toy figure depicts a dog in a pink collar sitting on a cube of plastic ice, No. 02520-015F. All five toys that are the subject of this ruling request will be classified in Chapter 95 of the HTS as toys representing animals. The samples will be returned, as requested.

CBP rationale

The applicable subheading for the five Dalmatian toys on ice 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 thereof: Other…Toys.

Full text

NY G84112 November 21, 2000 CLA-2-95:RR:NC:2:224 G84112 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N.W. Suite 500 Washington, D.C. 20036 RE: The tariff classification of five Dalmatian toy dogs on plastic ice from China. Dear Mr. Tomenga: In your letter dated November 10, 2000, you requested a tariff classification ruling, on behalf of Simon Marketing Inc., your client. You are requesting the tariff classification on five plastic Dalmatian toy figures permanently attached to simulated ice structures. The first toy Dalmatian is a depiction of a dog engaged in sculpting the head of a woman, No. 02520-015A. The second toy Dalmatian is a dog in a red collar riding on a simulated ice swan, No. 02520-015B. The third Dalmatian toy figure represents a dog in a blue collar digging for a bone on a small plastic island that simulates ice, No. 02520-015C. The fourth toy Dalmatian is a dog lying on a plastic island that represents ice, No. 02520-015D. The fifth, and last Dalmatian toy figure depicts a dog in a pink collar sitting on a cube of plastic ice, No. 02520-015F. All five toys that are the subject of this ruling request will be classified in Chapter 95 of the HTS as toys representing animals. The samples will be returned, as requested. The applicable subheading for the five Dalmatian toys on ice 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 thereof: 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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