K81997 K8 Ruling Active

The tariff classification of Mr. Potato Head Spring Basket from China

Issued December 23, 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 an item that is called a Mr. Potato Head Spring Basket, item # 23316. The product includes 2 large plastic potato bodies, 2 small potato bodies and over 30 body parts that enable the user to fashion different characters out of the plastic potatoes. All the parts are sold at retail inside a plastic bucket with a handle and a lid. The bucket, used for storage, is not separately classifiable, but will be classified along with its contents. The proper classification will be in Chapter 95 of the HTS as other toys representing non-human creatures, including parts and accessories. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the Mr. Potato Head Spring Basket, Item # 23316, 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 K81997 December 23, 2003 CLA-2-95:RR:NC:2:224 K81997 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Maria F. Borges Hasbro, Inc 1027 Newport Ave P. O. Box 1059 Pawtucket, RI 02862-1059 RE: The tariff classification of Mr. Potato Head Spring Basket from China Dear Ms. Borges: In your letter dated December 10, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is called a Mr. Potato Head Spring Basket, item # 23316. The product includes 2 large plastic potato bodies, 2 small potato bodies and over 30 body parts that enable the user to fashion different characters out of the plastic potatoes. All the parts are sold at retail inside a plastic bucket with a handle and a lid. The bucket, used for storage, is not separately classifiable, but will be classified along with its contents. The proper classification will be in Chapter 95 of the HTS as other toys representing non-human creatures, including parts and accessories. The sample will be returned, as requested by your office. The applicable subheading for the Mr. Potato Head Spring Basket, Item # 23316, 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

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