CBP Ruling G84160: The tariff classification of toy sets from China

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G8 G84160 (November 29, 2000)

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. The “Dog Training Kit,” item #AD028, contains 1 small training book, a resealable plastic bag of dog treats (imitation), a dog whistle on lanyard for the dog and one for the child, one star tag (for attachment to the dog collar), one leather lead, a choke collar and a nylon canvas bag, measuring 5 ¼” X 7”, to carry all the accessories. The “Grooming Kit,” item #AD021, includes a wooden brush, one grooming mitt, a toothbrush sock, one baking soda box (empty), one small instruction book and a nylon carry-all case (measuring 4” X 6” X 3”). The “Sleep Kit,” item AD027, consists of one pair of cotton dog pajamas (for 9” stuffed dog), one set of four dog socks, one stuffed bear (for the dog), and a book of nursery rhymes. The sets are imported packaged for retail sale and are put up in a manner indicating their use as toys for children’s amusement. Your samples are being returned as requested.

CBP rationale

The applicable subheading for the “Dog Training Kit,” “Grooming Kit” and “Sleep 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 G84160 November 29, 2000 CLA-2-95:RR:NC:SP:225 G84160 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. The “Dog Training Kit,” item #AD028, contains 1 small training book, a resealable plastic bag of dog treats (imitation), a dog whistle on lanyard for the dog and one for the child, one star tag (for attachment to the dog collar), one leather lead, a choke collar and a nylon canvas bag, measuring 5 ¼” X 7”, to carry all the accessories. The “Grooming Kit,” item #AD021, includes a wooden brush, one grooming mitt, a toothbrush sock, one baking soda box (empty), one small instruction book and a nylon carry-all case (measuring 4” X 6” X 3”). The “Sleep Kit,” item AD027, consists of one pair of cotton dog pajamas (for 9” stuffed dog), one set of four dog socks, one stuffed bear (for the dog), and a book of nursery rhymes. The sets are imported packaged for retail sale and are put up in a manner indicating their use as toys for children’s amusement. Your samples are being returned as requested. The applicable subheading for the “Dog Training Kit,” “Grooming Kit” and “Sleep 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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