10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of wooden toy cars from China
Issued August 28, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H84235 (August 28, 2001)
Tariff classification
HTS codes: 9503.90.0080
Headings: 9503
Product description
Price. The articles under consideration are model cars, motorcycles and trucks made of wood. The item’s include #9438 – Wood Car With Hand Rubbed Finish, #5164 – Antique Wood Car, #0131 – Hand Finished Wood Antique, #0654 – Hand Crafted Wood Motorcycle With Movable Parts and #0930 – Wood Old Style Pickup Truck. A page from your client’s catalog was submitted for our review. The toy models are miniature replicas of vehicles from a previous era. In a phone conversation, you had informed this office that each of the vehicles has free rolling wheels. The ability to push the cars forward or backward is indicative of a play activity.
CBP rationale
The applicable subheading for item numbers 9438, 5164, 0131, 0654 and 0930, 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 H84235 August 28, 2001 CLA-2-95:RR:NC:SP:225 H84235 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Joyce A. Thompson Worldwide Express, Inc. 70 Jansen Ave. Bldg. 3, Suite 202 Essington, PA 19029 RE: The tariff classification of wooden toy cars from China Dear Ms. Thompson: In your letter dated July 30, 2001, received in this office on August 3, 2001, you requested a tariff classification ruling on behalf of Albert E. Price. The articles under consideration are model cars, motorcycles and trucks made of wood. The item’s include #9438 – Wood Car With Hand Rubbed Finish, #5164 – Antique Wood Car, #0131 – Hand Finished Wood Antique, #0654 – Hand Crafted Wood Motorcycle With Movable Parts and #0930 – Wood Old Style Pickup Truck. A page from your client’s catalog was submitted for our review. The toy models are miniature replicas of vehicles from a previous era. In a phone conversation, you had informed this office that each of the vehicles has free rolling wheels. The ability to push the cars forward or backward is indicative of a play activity. The applicable subheading for item numbers 9438, 5164, 0131, 0654 and 0930, 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
More rulings on the same tariff codes
The tariff classification of an Easter basket from China.
The tariff classification of children’s costumes from China.
The tariff classification of a child’s costume from China.
The tariff classification of Assorted Bath Tote Sets from China
The tariff classification of 16" Black/Orange Grass Broom, Item #P761075A and 38" Black/Orange Grass Broom Item #P761077A from China
The tariff classification of Zillion ATM Machine from China
The tariff classification of toy golf balls from China
The tariff classification of Zillion Touch Screen ATM from China
The tariff classification of a baby play activity mat from China, Hong Kong, or Taiwan
The tariff classification of a children’s lift-the-flap book from China.
Follow H84235
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.