G86027 G8 Ruling Active

The tariff classification of a toy set from China

Issued January 18, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

” The article consists of a miniature version of a soccer goal and soccer ball designed for young children. The soccer goal is made of plastic and incorporates light and sound effects. There are three colored lights across the top cross bar of the goal and an activation button on the bottom rear cross bar. When the button is pressed, or hit by the ball during play activity, the lights and music are turned on. The soccer ball is made of plastic and measures approximately 3” in diameter. The item operates on three “AA” size batteries. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Light ‘N Sound Soccer Set,” 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 G86027 January 18, 2001 CLA-2-95:RR:NC:SP:225 G86027 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Shirley Markey-Wohar Shelcore Toys 347 Elizabeth Avenue Somerset, N.J. 08873-1101 RE: The tariff classification of a toy set from China Dear Ms. Markey-Wohar: In your letter dated December 15, 2000, received in this office on January 2, 2001, you requested a tariff classification ruling for a “Light ‘N Sound Soccer Set.” The article consists of a miniature version of a soccer goal and soccer ball designed for young children. The soccer goal is made of plastic and incorporates light and sound effects. There are three colored lights across the top cross bar of the goal and an activation button on the bottom rear cross bar. When the button is pressed, or hit by the ball during play activity, the lights and music are turned on. The soccer ball is made of plastic and measures approximately 3” in diameter. The item operates on three “AA” size batteries. Your sample is being returned as requested. The applicable subheading for the “Light ‘N Sound Soccer Set,” 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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