I89260 I8 Ruling Active

The tariff classification of a "My First Shape Sorter Book" from China.

Issued December 24, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

For example, one page will present a situation, i.e., “youngsters with dirty clothes”, and its opposite page will feature cutouts for the child to match the appropriate colored dirty clothing article with the corresponding colored washing machine. Other scenarios include matching toys on the floor with their appropriate toy chests, matching fruit from the market with their appropriate colored grocery bags, matching barnyard animals with their proper homes, and placing different sized rabbits in their different sized burrows. The toy set is designed as cognitive and manipulative fun for children aged 18 months to 3 years old as they develop color, size and shape recognition and matching skills. Your sample is being returned upon your request.

CBP rationale

The applicable subheading for a “My First Shape Sorter Book” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY I89260 December 24, 2002 CLA-2-95:RR:NC:SP:225 I89260 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Jean Hillan Traffic Manager Innovative USA 18 Ann Street Norfolk, CT 06854-2258 RE: The tariff classification of a “My First Shape Sorter Book” from China. Dear Ms. Hillan: In your letter dated December 9, 2002, you requested a tariff classification ruling. The sample submitted, “My First Shape Sorter Book”, is a rectangular shaped toy set with its upper half comprised of 10 pages of interactive scenarios and its lower half comprised of a three window storage compartment for 14 cardboard toy pieces used in the scenarios. For example, one page will present a situation, i.e., “youngsters with dirty clothes”, and its opposite page will feature cutouts for the child to match the appropriate colored dirty clothing article with the corresponding colored washing machine. Other scenarios include matching toys on the floor with their appropriate toy chests, matching fruit from the market with their appropriate colored grocery bags, matching barnyard animals with their proper homes, and placing different sized rabbits in their different sized burrows. The toy set is designed as cognitive and manipulative fun for children aged 18 months to 3 years old as they develop color, size and shape recognition and matching skills. Your sample is being returned upon your request. The applicable subheading for a “My First Shape Sorter Book” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, 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). “Measure Up! A Bug Contest” 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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