I88356 I8 Ruling Active

The tariff classification of a toy dinosaur that squirts water from China.

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

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 a molded plastic dinosaur toy that squirts water, US Wrin # 09993-000. The product is a hand-held dinosaur toy that squirts water when the trigger is pressed that activates the squirting mechanism. The toy is approximately 3 ½ inches in height and it is constructed of molded plastic with a texture that imitates a dinosaur’s pebbled skin. To use the dinosaur toy, one must fill the toy with water through the opening in the head. Once filled with water, pressing on the trigger causes the water to spray through the hole in the figure’s mouth. The dinosaur toy will be classified in Chapter 95 of the HTSUSA as other toys representing animals. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the dinosaur squirt toy, US Wrin # 09993-000, 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 I88356 November 25, 2002 CLA-2-95:RR:NC:2:224 I88356 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Michael K. Tomenga Neville Peterson LLP 1900 M Street, N.W. Suite 850 Washington, D.C. 20036 RE: The tariff classification of a toy dinosaur that squirts water from China. Dear Mr. Tomenga: In your letter dated November 18, 2002, you requested a tariff classification ruling, on behalf of Creata Promotion USA, Inc., your client. You are requesting the tariff classification on an item that is described as a molded plastic dinosaur toy that squirts water, US Wrin # 09993-000. The product is a hand-held dinosaur toy that squirts water when the trigger is pressed that activates the squirting mechanism. The toy is approximately 3 ½ inches in height and it is constructed of molded plastic with a texture that imitates a dinosaur’s pebbled skin. To use the dinosaur toy, one must fill the toy with water through the opening in the head. Once filled with water, pressing on the trigger causes the water to spray through the hole in the figure’s mouth. The dinosaur toy will be classified in Chapter 95 of the HTSUSA as other toys representing animals. The sample will be returned, as requested. The applicable subheading for the dinosaur squirt toy, US Wrin # 09993-000, 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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