J88724 J8 Ruling Active

The tariff classification of foam block rattles and a carry bag from China.

Issued September 19, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500, 9503.90.0080

Headings: 4202, 9503

Product description

You submitted a sample of a “Foam Block Rattle Set of 6” that consists of six blocks made of foam on the inside and cotton fabric on the outside that are packaged together in a carry bag. Each block measures approximately 4 inches on all sides with a flower pattern set against a red and white background. Three of the blocks have rattles on the inside and three of the blocks have chimes on the inside. Each block has a handle to accommodate an infant’s grip. When shaken, these blocks will make a rattling sound or the sound of chimes, and provide frivolous amusement for an infant. The carry bag is suitable for prolonged use and is not of the kind that is disposed of after retail sale. It has a polyvinyl chloride plastic sheeting that is over four millimeters thick and is not the normal packaging associated with rattles. Therefore, although packaged with the foam block rattles, the carry bag will be classified separately. Your sample is being returned as you requested.

CBP rationale

The applicable subheading for the carry bag of the “Foam Block Rattle Set of 6” will be 4202.92.4500, Harmonized Tariff Schedule (HTS), which provides for “Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other. The applicable subheading for the foam block rattles of the “Foam Block Rattle Set of 6” will be 9503.90.0080, 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 J88724 September 19, 2003 CLA-2-95:RR:NC:SP:225 J88724 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9503.90.0080 Mr. Alvin Chow US JHI Corporation 2224 Evergreen Road, STE #2 Middleton, WI 53563 RE: The tariff classification of foam block rattles and a carry bag from China. Dear Mr. Chow: In your letter dated September 9, 2003, you requested a tariff classification ruling. You submitted a sample of a “Foam Block Rattle Set of 6” that consists of six blocks made of foam on the inside and cotton fabric on the outside that are packaged together in a carry bag. Each block measures approximately 4 inches on all sides with a flower pattern set against a red and white background. Three of the blocks have rattles on the inside and three of the blocks have chimes on the inside. Each block has a handle to accommodate an infant’s grip. When shaken, these blocks will make a rattling sound or the sound of chimes, and provide frivolous amusement for an infant. The carry bag is suitable for prolonged use and is not of the kind that is disposed of after retail sale. It has a polyvinyl chloride plastic sheeting that is over four millimeters thick and is not the normal packaging associated with rattles. Therefore, although packaged with the foam block rattles, the carry bag will be classified separately. Your sample is being returned as you requested. The applicable subheading for the carry bag of the “Foam Block Rattle Set of 6” will be 4202.92.4500, Harmonized Tariff Schedule (HTS), which provides for “Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20 percent ad valorem The applicable subheading for the foam block rattles of the “Foam Block Rattle Set of 6” will be 9503.90.0080, 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

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