CBP Ruling I86914 — The tariff classification of a Tropical Hut Set from China.

Tariff classification

Headings: 9503

Product description

The submitted sample, Wrin #07957-015, Tropical Hut Set, is a plastic toy set consisting of a circular tropical hut on stilts and a snake figure. The hut’s structure is constructed of eight individual pieces that fit together to form a unit. The hut measures approximately 4 inches in height and when placed on the plastic stilts measures approximately 6 inches in height. The snake figure measures approximately 2-1/2 inches in height and is constructed in two parts. The bottom part depicts the snake’s coiled body and the top part depicts the snake’s head and upper body. The top piece is secured to the bottom piece by a hinge allowing the head and the upper body to move sideways. Enclosed with the set is an instruction sheet that describes how to assemble the toy. You indicate that this sample is part of a collectible series and that the item has prongs and openings for connections to other toy pieces in the series. When all the pieces are connected, they form a larger housing compound.

CBP rationale

The applicable subheading for Wrin #07957-015, Tropical Hut Set, will be 9503.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other construction sets and constructional toys, and parts and accessories thereof.

Full text

NY I86914 October 9, 2002 CLA-2-95:RR:NC:SP:225 I86914 CATEGORY: Classification TARIFF NO.: 9503.30.0000 Mr. Michael K. Tomenga Neville Peterson LLP 1900 M Street, N.W. Suite 850 Washington, D.C. 20036 RE: The tariff classification of a Tropical Hut Set from China. Dear Mr. Tomenga: In your letter dated September 30, 2002, on behalf of Creata Promotion USA, you requested a tariff classification ruling. The submitted sample, Wrin #07957-015, Tropical Hut Set, is a plastic toy set consisting of a circular tropical hut on stilts and a snake figure. The hut’s structure is constructed of eight individual pieces that fit together to form a unit. The hut measures approximately 4 inches in height and when placed on the plastic stilts measures approximately 6 inches in height. The snake figure measures approximately 2-1/2 inches in height and is constructed in two parts. The bottom part depicts the snake’s coiled body and the top part depicts the snake’s head and upper body. The top piece is secured to the bottom piece by a hinge allowing the head and the upper body to move sideways. Enclosed with the set is an instruction sheet that describes how to assemble the toy. You indicate that this sample is part of a collectible series and that the item has prongs and openings for connections to other toy pieces in the series. When all the pieces are connected, they form a larger housing compound. The applicable subheading for Wrin #07957-015, Tropical Hut Set, will be 9503.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other construction sets and constructional toys, and parts and accessories thereof.” 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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