The tariff classification of a child’s toy from China

NY H83116 July 23, 2001 CLA-2-95:RR:NC:SP:225 H83116 CATEGORY: Classification TARIFF NO.: 9503.90.0080 P.M. Kearney Prestige Toy Corporation 140 Route 17 North – Suite 269 Paramus, NJ 07652 RE: The tariff classification of a child’s toy from China Dear Sir or Madam: In your letter dated June 25, 2001, received in this office on June 28, 2001, you requested a tariff classification ruling. A sample of the “Twist ‘N Turn Toy” was submitted to this office for review. The article is a plastic toy for an infant that consists of three plastic handles affixed to a rounded base at the center. Each of the handles rotates a full 180º. When the handles are twisted they make clicking and ringing sounds to encourage the development of motor and sensory skills. Although made of hard molded plastic, the grip area on the handles has a softer ridged surface for baby to sooth their gums on while teething. This combination activity toy is designed primarily for the amusement of children. The applicable subheading for the “Twist ‘N Turn Toy” 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. At this time articles classified in HTS 9503.90.0080 are not subject to quota restraints or visa requirements. 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