CBP Ruling G84734 — The tariff classification of four plastic wind-up robot cat toys from China.

Tariff classification

Headings: 9503

Product description

, your client. You are requesting the tariff classification on four plastic wind-up toys depicting robot cats. The articles that are the subject of this request are comprised of four plastic robot-like cat figures. Each toy figure has a round head with molded sideburns, whiskers, a small round nose, and two triangular ears. A translucent purple screen with dotted circles simulates the eyes. The torso of each toy is round with a rotating tail, and a simulated round screw is molded to each leg. Turning a small knob located on the back of each toy activates the internal wind-up mechanism. A small plastic fish accompanies each toy cat. The four toys are identified as follows: White and Green Cat with Green Fish (Number 02834-003A), Blue and Yellow Cat with Yellow Fish (Number 02834-003B), Purple and Orange Cat with Orange Fish (Number 02834-003C) and Green and Purple Cat with Purple Fish (Number 02834-003D. All four toys will be classified in Chapter 95 of the HTS as toys representing non-human creatures. The samples will be returned, as requested.

CBP rationale

The applicable subheading for the four wind-up robot cat 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 G84734 December 15, 2000 CLA-2-95:RR:NC:2:224 G84734 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 wind-up robot cat 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 wind-up toys depicting robot cats. The articles that are the subject of this request are comprised of four plastic robot-like cat figures. Each toy figure has a round head with molded sideburns, whiskers, a small round nose, and two triangular ears. A translucent purple screen with dotted circles simulates the eyes. The torso of each toy is round with a rotating tail, and a simulated round screw is molded to each leg. Turning a small knob located on the back of each toy activates the internal wind-up mechanism. A small plastic fish accompanies each toy cat. The four toys are identified as follows: White and Green Cat with Green Fish (Number 02834-003A), Blue and Yellow Cat with Yellow Fish (Number 02834-003B), Purple and Orange Cat with Orange Fish (Number 02834-003C) and Green and Purple Cat with Purple Fish (Number 02834-003D. All four toys will be classified in Chapter 95 of the HTS as toys representing non-human creatures. The samples will be returned, as requested. The applicable subheading for the four wind-up robot cat 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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