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G86780 G8 Ruling Active

The tariff classification of four plastic toys with plastic clips from China.

Issued February 9, 2001 by U.S. Customs and Border Protection.

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G8 G86780 (February 9, 2001)

Tariff classification

HTS codes: 9503.49.00

Headings: 9503

Product description

, your client. You are requesting a tariff classification on four plastic toys that each represents a full-bodied white cat character in a standing position. Each character is wearing a textile garment. The four toys representing various white cats are identified as follows: White Cat with Blue Tennis Racket (02967-015A), White Cat with Hamburger (02967-015B), White Cat with Green Sand Shovel (02967-003A) and White Cat with French Fries (02967-003B). Each of the four toys has a plastic clip attached to it that allows the user of the toy to attach the toy to a belt loop, a backpack or similar objects. The four toys are classified in Chapter 95 as toys representing animals. The samples will be returned as requested.

CBP rationale

The applicable subheading for the four plastic toys will be 9503.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures.

Full text

NY G86780 February 9, 2001 CLA-2-95:RR:NC:2:224 G86780 CATEGORY: Classification TARIFF NO.: 9503.49.00 Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N.W. Suite 500 Washington, D. C. 20036 RE: The tariff classification of four plastic toys with plastic clips from China. Dear Mr. Tomenga: In your letter dated January 29, 2001, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client. You are requesting a tariff classification on four plastic toys that each represents a full-bodied white cat character in a standing position. Each character is wearing a textile garment. The four toys representing various white cats are identified as follows: White Cat with Blue Tennis Racket (02967-015A), White Cat with Hamburger (02967-015B), White Cat with Green Sand Shovel (02967-003A) and White Cat with French Fries (02967-003B). Each of the four toys has a plastic clip attached to it that allows the user of the toy to attach the toy to a belt loop, a backpack or similar objects. The four toys are classified in Chapter 95 as toys representing animals. The samples will be returned as requested. The applicable subheading for the four plastic toys will be 9503.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other.” 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 McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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