H82885 H8 Ruling Active

The tariff classification of a toy broom from China

Issued July 19, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

The product is a 36” witches broom. The broom has a purple plastic handle and crimped, multi-colored, plastic bristles. It will be marketed as a Halloween costume accessory. We note that the broom is not constructed in a manner that facilitates practical use. The item is recognizable as a toy for children’s amusement. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the 36” witches broom, item #1146545, will be 9503.90.0080, 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 H82885 July 19, 2001 CLA-2-95:RR:NC:SP:225 H82885 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Donna M. Dion CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a toy broom from China Dear Ms. Dion: In your letter dated June 25, 2001, you requested a tariff classification ruling. A sample of item #1146545 was submitted with your inquiry. The product is a 36” witches broom. The broom has a purple plastic handle and crimped, multi-colored, plastic bristles. It will be marketed as a Halloween costume accessory. We note that the broom is not constructed in a manner that facilitates practical use. The item is recognizable as a toy for children’s amusement. Your sample is being returned as requested. The applicable subheading for the 36” witches broom, item #1146545, will be 9503.90.0080, 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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