The tariff classification of 3 plastic toys from China
Issued August 26, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0000
Headings: 9503
Product description
You are requesting the tariff classification on a product that is described as toys, available in 3 styles. The styles are as follows: SpongeBob, Transformers and Teenage Mutant Ninja Turtles. Each toy has a metal hook that enables the user to attach the item to a backpack, belt loop, etc. The toy portion of each article incorporates a flashlight feature that provides minimal light but enhances the play value of the item. The proper classification will be in Chapter 95 of the HTS as other toys representing non-human creatures. You have not requested the return of your samples.
CBP rationale
The applicable subheading for the 3 toys (SpongeBob, Transformers and Teenage Mutant Ninja Turtles) 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 J87178 August 26, 2003 CLA-2-95:RR:NC:2:224 J87178 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Christina M. Brown Basic Fun Inc P.O. Box 1145 Southampton, PA 18966 RE: The tariff classification of 3 plastic toys from China Dear Ms. Brown: In your letter dated August 18, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as toys, available in 3 styles. The styles are as follows: SpongeBob, Transformers and Teenage Mutant Ninja Turtles. Each toy has a metal hook that enables the user to attach the item to a backpack, belt loop, etc. The toy portion of each article incorporates a flashlight feature that provides minimal light but enhances the play value of the item. The proper classification will be in Chapter 95 of the HTS as other toys representing non-human creatures. You have not requested the return of your samples. The applicable subheading for the 3 toys (SpongeBob, Transformers and Teenage Mutant Ninja Turtles) 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
More rulings on the same tariff codes
The tariff classification of Big Fat Pig Bank from China
The tariff classification of a "Rub-a-Dub-Dub" from China
The tariff classification of Bobble Headz from China
The tariff classification of a toy dinosaur from China
The tariff classification of a toy gorilla from China
The tariff classification of a toy lizard from China
The tariff classification of a Test Tube Alien from China
The tariff classification of toy animals from China
The tariff classification of a toy teddy bear radio/ speaker combination item from China
The tariff classification of a Test Tube Alien 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 →