The tariff classification of a Bear in the Big Blue House Shadow Light from China.
Issued June 14, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0000
Headings: 9503
Product description
You are requesting the tariff classification on a toy with a built in light that is a plastic depiction of the Bear in the Big Blue House character from the Disney cable station. When the user presses the button on the toy, the light becomes illuminated and the toy plays the music to the “Where is Shadow?” song. Although the toy has a light incorporated into its body, the illumination from the light source is minimal and therefore, the product is considered a toy because of its comical appearance and the music that it plays. The sample will be returned, as requested by your office. The Bear in the Big Blue House Shadow Light is properly classified in chapter 95 of the HTS as a toy representing an animal.
CBP rationale
The applicable subheading for the Bear in the Big Blue House Shadow Light will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.
Full text
NY H82125 June 14, 2001 CLA-2-95:RR:NC:2:224 H82125 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Leigh Wang The Disney Store, Inc. 101 North Brand Blvd. Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a Bear in the Big Blue House Shadow Light from China. Dear Ms. Wang: In your letter dated June 1, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on a toy with a built in light that is a plastic depiction of the Bear in the Big Blue House character from the Disney cable station. When the user presses the button on the toy, the light becomes illuminated and the toy plays the music to the “Where is Shadow?” song. Although the toy has a light incorporated into its body, the illumination from the light source is minimal and therefore, the product is considered a toy because of its comical appearance and the music that it plays. The sample will be returned, as requested by your office. The Bear in the Big Blue House Shadow Light is properly classified in chapter 95 of the HTS as a toy representing an animal. The applicable subheading for the Bear in the Big Blue House Shadow Light will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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