The tariff classification of a wooden rocking horse from China
Issued August 6, 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 child’s rocking horse, MK1938/03043TY. The rocking horse is constructed of wood and measures approximately 29 inches in height. Regardless of the wood used or the color of the horse, the proper classification will be in Chapter 95 of the HTS as other toys representing animals. A diagram and a color picture have been provided, in lieu of a sample.
CBP rationale
The applicable subheading for the wooden rocking horse, MK1938/03043TY, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures.
Full text
NY J87689 August 6, 2003 CLA-2-95:RR:NC:2:224 J87689 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Gillian Peirce Polardreams International Ltd 1100 North 4th St Fairfield, IA 52556 RE: The tariff classification of a wooden rocking horse from China Dear Mr. Peirce: In your letter dated July 24, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on a child’s rocking horse, MK1938/03043TY. The rocking horse is constructed of wood and measures approximately 29 inches in height. Regardless of the wood used or the color of the horse, the proper classification will be in Chapter 95 of the HTS as other toys representing animals. A diagram and a color picture have been provided, in lieu of a sample. The applicable subheading for the wooden rocking horse, MK1938/03043TY, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...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 →