The tariff classification of toy vehicles from China.
Issued January 6, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0080
Headings: 9503
Product description
You have submitted samples of three “snap together” plastic toys that incorporate several individual components that, when joined together, creates a futuristic toy vehicle that looks as if it has been pieced together from parts from a junkyard. When assembled, “Chopped Up” resembles a helicopter with a pilot in front, a propeller in back, a large wheel on the bottom, and a turret on top. When assembled, “Grime Buggy” resembles a four wheel garbage truck with a steamroller and phone booth in front, a driver on top, and various other appendages protruding from the sides. When assembled, “Dump Stir” resembles a dump truck with a front loader, a driver, and various appendages and gears protruding from its sides. The components of each toy are designed to fit with one another in various and interchangeable ways, as well as with the components in other toys in the “Cool Junk” toy line. Your samples are being returned upon your request.
CBP rationale
The applicable subheading for “Chopped Up”, “Grime Buggy” and “Dump Stir” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.
Full text
NY I89477 January 6, 2003 CLA-2-95:RR:NC:SP:225 I89477 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of toy vehicles from China. Dear Ms. Wierbicki: In your letter dated December 30, 2002, on behalf of your client, The Topps Company, Inc., you requested a tariff classification ruling. You have submitted samples of three “snap together” plastic toys that incorporate several individual components that, when joined together, creates a futuristic toy vehicle that looks as if it has been pieced together from parts from a junkyard. When assembled, “Chopped Up” resembles a helicopter with a pilot in front, a propeller in back, a large wheel on the bottom, and a turret on top. When assembled, “Grime Buggy” resembles a four wheel garbage truck with a steamroller and phone booth in front, a driver on top, and various other appendages protruding from the sides. When assembled, “Dump Stir” resembles a dump truck with a front loader, a driver, and various appendages and gears protruding from its sides. The components of each toy are designed to fit with one another in various and interchangeable ways, as well as with the components in other toys in the “Cool Junk” toy line. Your samples are being returned upon your request. The applicable subheading for “Chopped Up”, “Grime Buggy” and “Dump Stir” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an Easter basket from China.
The tariff classification of children’s costumes from China.
The tariff classification of a child’s costume from China.
The tariff classification of Assorted Bath Tote Sets from China
The tariff classification of 16" Black/Orange Grass Broom, Item #P761075A and 38" Black/Orange Grass Broom Item #P761077A from China
The tariff classification of Zillion ATM Machine from China
The tariff classification of toy golf balls from China
The tariff classification of Zillion Touch Screen ATM from China
The tariff classification of a baby play activity mat from China, Hong Kong, or Taiwan
The tariff classification of a children’s lift-the-flap book from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →