CBP Ruling H82052 — The tariff classification of a toy car from China

Tariff classification

Headings: 9503

GRI rules applied: GRI 3(a), GRI 3(b), GRI 3(c)

Product description

The sample under review is called a “2 in 1 Noisemaker”. The product resembles a plastic toy car that is specially designed for attachment to a child’s bicycle. The car features flashing lights on the hood and four buttons that activate different emergency sounds like the siren of a police car, ambulance, fire engine or horn. The vehicle is freewheeling and comes with a clamp for fastening to a bicycle. It is clearly constructed with two potential uses in mind, i.e. as a bicycle accessory and as a toy. The product is blister packed with instructions for assembly onto a bicycle. Classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S), taken in order. The “2 in 1 Noisemaker” is viewed as a composite article that prima facie appears to be classifiable under two headings--8714 and 9503. However, in keeping with General Rule of Interpretation (GRI) 3(a), because the two headings each refer to part only of the composite article, the two headings are regarded as equally specific in relation to the article. GRI 3(b) requires that composite goods consisting of different materials or made up of different components, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In this case, the item’s use as a bicycle accessory and as a toy is equally significant. Neither characteristic may be selected as imparting an essential character to the whole. Therefore, the article is not classifiable by reference to GRI 3(b). GRI 3(c) states: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." Accordingly,

CBP rationale

the applicable subheading for the “2 in 1 Noisemaker” 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 H82052 June 14, 2001 CLA-2-95:RR:NC:SP:225 H82052 CATEGORY: Classification TARIFF NO.: 9503.90.0000 Mr. Tony Collini John S. Connor, Inc. 401 East Pratt Street, Suite 700 Baltimore, MD 21202 RE: The tariff classification of a toy car from China Dear Mr. Collini: In your letter dated May 23, 2001 you requested a tariff classification ruling on behalf of your client Bell Sports. The sample under review is called a “2 in 1 Noisemaker”. The product resembles a plastic toy car that is specially designed for attachment to a child’s bicycle. The car features flashing lights on the hood and four buttons that activate different emergency sounds like the siren of a police car, ambulance, fire engine or horn. The vehicle is freewheeling and comes with a clamp for fastening to a bicycle. It is clearly constructed with two potential uses in mind, i.e. as a bicycle accessory and as a toy. The product is blister packed with instructions for assembly onto a bicycle. Classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S), taken in order. The “2 in 1 Noisemaker” is viewed as a composite article that prima facie appears to be classifiable under two headings--8714 and 9503. However, in keeping with General Rule of Interpretation (GRI) 3(a), because the two headings each refer to part only of the composite article, the two headings are regarded as equally specific in relation to the article. GRI 3(b) requires that composite goods consisting of different materials or made up of different components, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In this case, the item’s use as a bicycle accessory and as a toy is equally significant. Neither characteristic may be selected as imparting an essential character to the whole. Therefore, the article is not classifiable by reference to GRI 3(b). GRI 3(c) states: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." Accordingly, the applicable subheading for the “2 in 1 Noisemaker” 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

View original on CBP CROSS →