CBP Ruling G84151 — The tariff classification of toy sets from China

Tariff classification

Headings: 9503

Product description

The submitted samples are designed for use with a particular line of stuffed dogs marketed as the “American Dog” collection. This letter will address the classification of three sets from the series. The individual articles within the sets are sized for wear or use by a 9” stuffed dog. The dogs must be purchased separately. Item #AD022 is a “Hawaiian Kit” that includes one pair of sunglasses, one beach towel, one plastic disk, one Hawaiian shirt and one band to hold the sunglasses around the animals neck. The “Ranger Kit,” item #AD024, consists of a bone shaped backpack, 2 foldable travel bowls, sticker sheet, a wooden stick with hook and loop fastener strip and a First Aid Kit that includes two wooden splints, an elastic bandage, tweezers and a mini zippered case measuring 3 ¼” (L) X 2 ¼” (W) X ¾” (D). The “Whelp Kit,” item #AD033, includes a fleece elephant squeak toy, an oval wicker basket with cushion and a crocheted cotton blanket. Your samples are being returned as requested.

CBP rationale

The applicable subheading for the “Hawaiian Kit,” “Ranger Kit,” and “Whelp Kit,” 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 G84151 November 27, 2000 CLA-2-95:RR:NC:SP:225 G84151 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Jodi Waldmann U.S. JHI Corporation 8612 Fairway Place Middleton, WI 53562 RE: The tariff classification of toy sets from China Dear Ms. Waldmann: In your letter dated October 30, 2000 received in this office on November 6, 2000, you requested a tariff classification ruling. The submitted samples are designed for use with a particular line of stuffed dogs marketed as the “American Dog” collection. This letter will address the classification of three sets from the series. The individual articles within the sets are sized for wear or use by a 9” stuffed dog. The dogs must be purchased separately. Item #AD022 is a “Hawaiian Kit” that includes one pair of sunglasses, one beach towel, one plastic disk, one Hawaiian shirt and one band to hold the sunglasses around the animals neck. The “Ranger Kit,” item #AD024, consists of a bone shaped backpack, 2 foldable travel bowls, sticker sheet, a wooden stick with hook and loop fastener strip and a First Aid Kit that includes two wooden splints, an elastic bandage, tweezers and a mini zippered case measuring 3 ¼” (L) X 2 ¼” (W) X ¾” (D). The “Whelp Kit,” item #AD033, includes a fleece elephant squeak toy, an oval wicker basket with cushion and a crocheted cotton blanket. Your samples are being returned as requested. The applicable subheading for the “Hawaiian Kit,” “Ranger Kit,” and “Whelp Kit,” 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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