I83391 I8 Ruling Active

The tariff classification of animal musical toys from China.

Issued July 11, 2002 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 two styles of musical toys that depict animals, specifically a moose and a cat. The referenced styles are style 227T2141HY (the musical moose) and style 227T2142HY (the musical cat). The musical moose is fourteen inches in length with moving antlers and tail. The moose is wearing a red and green scarf with holly berries on the antlers. When the front left foot is pressed, it activates the moving antlers, tail and music. The movements and the music are powered by a battery pack located in the body of the moose. The second style, the musical cat, measures approximately eleven inches in height. The cat is dressed in a red plastic raincoat and a matching hat. Pressing the cat’s left paw activates the music. A hard battery pack is located in the bottom portion of the cat’s body. The two styles will be classified in Chapter 95 of the HTSUSA as toys representing animals. The samples will be returned, as requested.

CBP rationale

The applicable subheading for the two musical animal toys, styles 227T2141HY and 227T2142HY, 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 I83391 July 11, 2002 CLA-2-95:RR:NC:2:224 I83391 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Amanda Wilson Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of animal musical toys from China. Dear Ms. Wilson: In your letter dated June 25, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on two styles of musical toys that depict animals, specifically a moose and a cat. The referenced styles are style 227T2141HY (the musical moose) and style 227T2142HY (the musical cat). The musical moose is fourteen inches in length with moving antlers and tail. The moose is wearing a red and green scarf with holly berries on the antlers. When the front left foot is pressed, it activates the moving antlers, tail and music. The movements and the music are powered by a battery pack located in the body of the moose. The second style, the musical cat, measures approximately eleven inches in height. The cat is dressed in a red plastic raincoat and a matching hat. Pressing the cat’s left paw activates the music. A hard battery pack is located in the bottom portion of the cat’s body. The two styles will be classified in Chapter 95 of the HTSUSA as toys representing animals. The samples will be returned, as requested. The applicable subheading for the two musical animal toys, styles 227T2141HY and 227T2142HY, 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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