CBP Ruling G84680 — The tariff classification of five plastic toys with stands from China.

Tariff classification

Headings: 9502, 9503

Product description

, your client. You have submitted five samples of plastic toys for a tariff classification ruling. The articles that are the subject of this request are comprised of two human figures, one non-human creature and two animas; each is attached to a plastic stand. Each stand is shaped like a piece of a puzzle and may be connected to another stand. All five toys depict characters from children’s animated films. The five toys are identified as follows: Cowboy Sheriff (Number 02519-000A), Brown Horse with a Brown Saddle (Number 02519-000B), Cowgirl with a Bunny (Number 02519-000C), Girl Mermaid on a Blue Stand (Number 02519-003A) and Penguin on a Blue Base (Number 02519-003B). The toys will be entered in Chapter 95 of the HTS as either dolls (cowgirl and cowboy sheriff) or as animals or non-human creatures for the horse, the penguin and the mermaid. All samples will be returned, as requested.

CBP rationale

The applicable subheading for the cowboy and cowgirl toys will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed. The applicable subheading for the horse, mermaid and penguin toys will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures.

Full text

NY G84680 December 13, 2000 CLA-2-95:RR:NC:2:224 G84680 CATEGORY: Classification TARIFF NO.: 9502.10.0060; 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 plastic toys with stands from China. Dear Mr. Tomenga: In your letter dated November 29, 2000, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client. You have submitted five samples of plastic toys for a tariff classification ruling. The articles that are the subject of this request are comprised of two human figures, one non-human creature and two animas; each is attached to a plastic stand. Each stand is shaped like a piece of a puzzle and may be connected to another stand. All five toys depict characters from children’s animated films. The five toys are identified as follows: Cowboy Sheriff (Number 02519-000A), Brown Horse with a Brown Saddle (Number 02519-000B), Cowgirl with a Bunny (Number 02519-000C), Girl Mermaid on a Blue Stand (Number 02519-003A) and Penguin on a Blue Base (Number 02519-003B). The toys will be entered in Chapter 95 of the HTS as either dolls (cowgirl and cowboy sheriff) or as animals or non-human creatures for the horse, the penguin and the mermaid. All samples will be returned, as requested. The applicable subheading for the cowboy and cowgirl toys will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed...Other.” The rate of duty will be free. The applicable subheading for the horse, mermaid and penguin toys 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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