G88179 G8 Ruling Active

The tariff classification of a toy set from China

Issued March 29, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The article consists of a variety of toy products and accessories designed for use with a baby doll (measuring up to 18” in height). The set comprises over 40 pieces of complementary items that are geared toward feeding and changing a baby doll. The components are all imitations of the real thing and include: a plastic feeding dish with implements; empty bottles of shampoo, powder, oil and baby wipes; plastic jars of baby food; several sipper cups; a comb, brush, & mirror; a fabric bib, diaper and outfit, etc. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Baby Shop Deluxe Feed & Change” set, item #2288, 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 G88179 March 29, 2001 CLA-2-95:RR:NC:SP:225 G88179 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a toy set from China Dear Mr. Hoffacker: In your letter dated March 5, 2001, you requested a tariff classification ruling on behalf of K.B. Toys. A sample of the “Baby Shop Deluxe Feed & Change” set, item #2288, was submitted with your inquiry. The article consists of a variety of toy products and accessories designed for use with a baby doll (measuring up to 18” in height). The set comprises over 40 pieces of complementary items that are geared toward feeding and changing a baby doll. The components are all imitations of the real thing and include: a plastic feeding dish with implements; empty bottles of shampoo, powder, oil and baby wipes; plastic jars of baby food; several sipper cups; a comb, brush, & mirror; a fabric bib, diaper and outfit, etc. Your sample is being returned as requested. The applicable subheading for the “Baby Shop Deluxe Feed & Change” set, item #2288, 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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