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G87430 G8 Ruling Active

The tariff classification of toy food products from China

Issued March 14, 2001 by U.S. Customs and Border Protection.

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G8 G87430 (March 14, 2001)

Tariff classification

HTS codes: 9503.90.0000

Headings: 9503

Product description

The articles are plastic toy depictions of assorted fruits, vegetables, and food products. The goods will be imported in bulk and will be packaged in the U.S. either in select food groups or inside toy shopping carts and baskets. The pretend foods may be used to complement role-play activities, as well as, be used in an educational setting to teach children nutritional concepts.

CBP rationale

The applicable subheading for the “Play Food” (RR314 and RR390X) will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other.

Full text

NY G87430 March 14, 2001 CLA-2-95:RR:NC:SP:225 G87430 CATEGORY: Classification TARIFF NO.: 9503.90.0000 Mr. Bob Glover L.E. Coppersmith, Inc. 2041 Rosecrans Avenue, Third Floor El Segundo, CA 90245 RE: The tariff classification of toy food products from China Dear Mr. Glover: In your letter dated February 16, 2001 you requested a tariff classification ruling on behalf of Lakeshore Learning Materials. Several representative samples of “Play Food” (RR314 and RR390X) were submitted with your inquiry and are being returned as requested. The articles are plastic toy depictions of assorted fruits, vegetables, and food products. The goods will be imported in bulk and will be packaged in the U.S. either in select food groups or inside toy shopping carts and baskets. The pretend foods may be used to complement role-play activities, as well as, be used in an educational setting to teach children nutritional concepts. The applicable subheading for the “Play Food” (RR314 and RR390X) will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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