CBP Ruling G84733 — The tariff classification of four plastic robot dog toys from China.

Tariff classification

Headings: 9503

Product description

, your client. You are requesting the tariff classification on four plastic robot dog toys with bones. The dogs all have four L-shaped legs. The front legs are larger than the rear legs. A simulated round screw is centered on each of the four legs of the toy dogs. Each of the four figures has a rotating tail, and a small plastic bone with a magnet accompanies each toy. The bone may be attached to the dog’s nose. Manipulating the bone causes the heart-shaped eyes to flash in red and green, and a non-replaceable battery operates the light-emitting device. Each of the four toys is about three inches. The four toys are identified as follows: Hot Pink Dog with Blue Ears, Tail and Bone (Number 02834-012A), Blue Dog with Gray Ears, Tail and Bone (Number 02834-012B), Black Dog with Yellow Ears, Tail and Bone (Number 02834-012C) and Red Dog with Black Ears, Tail and Bone (Number 02834-012D). The four toys are classified as other toys representing non-human creatures in chapter 95 of the HTS. The samples will be returned, as requested.

CBP rationale

The applicable subheading for the four plastic robot dog toys will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.

Full text

NY G84733 December 14, 2000 CLA-2-95:RR:NC:2:224 G84733 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 four plastic robot dog toys from China. Dear Mr. Tomenga: In your letter dated December 4, 2000, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client. You are requesting the tariff classification on four plastic robot dog toys with bones. The dogs all have four L-shaped legs. The front legs are larger than the rear legs. A simulated round screw is centered on each of the four legs of the toy dogs. Each of the four figures has a rotating tail, and a small plastic bone with a magnet accompanies each toy. The bone may be attached to the dog’s nose. Manipulating the bone causes the heart-shaped eyes to flash in red and green, and a non-replaceable battery operates the light-emitting device. Each of the four toys is about three inches. The four toys are identified as follows: Hot Pink Dog with Blue Ears, Tail and Bone (Number 02834-012A), Blue Dog with Gray Ears, Tail and Bone (Number 02834-012B), Black Dog with Yellow Ears, Tail and Bone (Number 02834-012C) and Red Dog with Black Ears, Tail and Bone (Number 02834-012D). The four toys are classified as other toys representing non-human creatures in chapter 95 of the HTS. The samples will be returned, as requested. The applicable subheading for the four plastic robot dog toys will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) 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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