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H87563 H8 Ruling Active

The tariff classification of frog plant-ties from China.

Issued January 25, 2002 by U.S. Customs and Border Protection.

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H8 H87563 (January 25, 2002)

Tariff classification

HTS codes: 9503.49.0000

Headings: 9503

Product description

, your client. You are requesting the tariff classification on an item that is described as frog plant-ties, item 137153. The product functions as ties for plants, such as tomato plants, but it is really a toy that is put to use in this secondary capacity (as a plant tie). The toy is a full-bodied representation of a frog and it may also be manipulated into different positions by twisting it. The frog has a comical expression on its face, so that even as it is being used as a plant tie it will entertain and amuse the consumer. The toy frog plant-ties are properly classifiable in chapter 95 of the HTS. The samples will be returned, as requested by your office.

CBP rationale

The applicable subheading for the toy frog plant-ties, item 137153, 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 H87563 January 25, 2002 CLA-2-95:RR:NC:2:224 H87563 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Pilar Dorfman E. Besler & Co. P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of frog plant-ties from China. Dear Ms. Dorfman: In your letter dated January 10, 2002, you requested a tariff classification ruling, on behalf of LTD Commodities Inc., your client. You are requesting the tariff classification on an item that is described as frog plant-ties, item 137153. The product functions as ties for plants, such as tomato plants, but it is really a toy that is put to use in this secondary capacity (as a plant tie). The toy is a full-bodied representation of a frog and it may also be manipulated into different positions by twisting it. The frog has a comical expression on its face, so that even as it is being used as a plant tie it will entertain and amuse the consumer. The toy frog plant-ties are properly classifiable in chapter 95 of the HTS. The samples will be returned, as requested by your office. The applicable subheading for the toy frog plant-ties, item 137153, 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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