I89800 I8 Ruling Active

The tariff classification of a toy dump truck and a toy racer from China.

Issued January 15, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.80.0000

Headings: 9503

Product description

You submitted the following samples: Item #82132, Sort ‘N Shake Dump Truck,™ is a toy plastic dump truck powered by 3 “AA” batteries that measures approximately 8 inches in height x 3-1/2 inches in width x 8-1/2 inches in length. To operate, the user presses down on the head of the driver in the truck’s cab, which causes various ignition, idling and horn sounds. When the idling sounds stop, the wheels begin to turn and the dump truck drives forward approximately 5-6 feet while the driver shakes from side to side. When the dump truck stops airbrakes and horn sounds are heard. After 30 seconds of non-play, idling and horns sounds start up again as an invitation for the child to resume playing. The dump truck also has four plastic shapes (circle, square, star and triangle) that correspond to holes in the side of the dump truck for manipulative play. The toy dump truck is designed for a child 1 year of age and older. Item #82133, Shake ‘N Build Racer,™ is a toy plastic tractor-like racer powered by 3 “AA” batteries that measures approximately 11 inches in height x 5-3/4 inches in width x 14 inches in length. To operate, the user presses a button on the car chassis, which causes ignition, idle and revving sounds. After the sounds stop, the car shakes for 3 seconds, drives forward approximately 8 feet and stops, followed by screeching breaks and idling sounds. After the sounds stop, the car shakes again for 3 seconds. After 30 seconds of non-play, revving sounds invite the child to resume play. The racer also has pegs on top for attaching plastic building blocks that can be stored in a storage compartment below. The toy racer is designed for a child 1 year of age and older.

CBP rationale

The applicable subheading for Item #82132, Sort ‘N Shake Dump Truck,™ Item #82133, Shake ‘N Build Racer,™ will be 9503.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys and models, incorporating a motor, and parts and accessories thereof.

Full text

NY I89800 January 15, 2003 CLA-2-95:RR:NC:SP:225 I89800 CATEGORY: Classification TARIFF NO.: 9503.80.0000 Ms. Kathy O’Toole Shelcore Toys® 347 Elizabeth Avenue Somerset, N.J. 08873-1101 RE: The tariff classification of a toy dump truck and a toy racer from China. Dear Ms. O’Toole: In your letter dated January 7, 2003, you requested a tariff classification ruling. You submitted the following samples: Item #82132, Sort ‘N Shake Dump Truck,™ is a toy plastic dump truck powered by 3 “AA” batteries that measures approximately 8 inches in height x 3-1/2 inches in width x 8-1/2 inches in length. To operate, the user presses down on the head of the driver in the truck’s cab, which causes various ignition, idling and horn sounds. When the idling sounds stop, the wheels begin to turn and the dump truck drives forward approximately 5-6 feet while the driver shakes from side to side. When the dump truck stops airbrakes and horn sounds are heard. After 30 seconds of non-play, idling and horns sounds start up again as an invitation for the child to resume playing. The dump truck also has four plastic shapes (circle, square, star and triangle) that correspond to holes in the side of the dump truck for manipulative play. The toy dump truck is designed for a child 1 year of age and older. Item #82133, Shake ‘N Build Racer,™ is a toy plastic tractor-like racer powered by 3 “AA” batteries that measures approximately 11 inches in height x 5-3/4 inches in width x 14 inches in length. To operate, the user presses a button on the car chassis, which causes ignition, idle and revving sounds. After the sounds stop, the car shakes for 3 seconds, drives forward approximately 8 feet and stops, followed by screeching breaks and idling sounds. After the sounds stop, the car shakes again for 3 seconds. After 30 seconds of non-play, revving sounds invite the child to resume play. The racer also has pegs on top for attaching plastic building blocks that can be stored in a storage compartment below. The toy racer is designed for a child 1 year of age and older. The applicable subheading for Item #82132, Sort ‘N Shake Dump Truck,™ Item #82133, Shake ‘N Build Racer,™ will be 9503.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys and models, incorporating a motor, and parts and accessories thereof.” The rate of duty will be free. Your samples are being returned as requested. 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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