L81487 L8 Ruling Active

The tariff classification of toy sets from China.

Issued December 22, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted the following samples: Item number 82013, Busy Bath Bar, consists of a set of four plastic scoop toys, a plastic rod with a mesh net, and a plastic duck packaged together in a cardboard box with a window display. The plastic rod has suction cups for adhering to bath tiles or a bathtub, four slots that allows the four scoop toys to hang from their handles, and two plastic knobs in back for hanging the mesh storage net. By storing the toys within arm’s reach of a child, the plastic rod facilitates the use of the toys by the bathing child. The mesh net also allows the toys to air dry after use in the bathtub. The four scoop toys are of assorted geometric shapes and colors and can be used to collect and pour bath water. The plastic duck floats on the water and squirts water when squeezed. The set is designed to provide amusement to a bathing child. Item number 72406, Pop Lock Beads(, consists of a set of eight plastic assorted colored barrel shaped “beads” that measure approximately 2” in height and 1-1/2” in diameter. Each “bead” has a small protuberance on one end that can be fitted into an opening on the end of another “bead” to form a chain. These linkable pieces are packaged in a cardboard box with a window display, and are designed to provide manual and visual stimulation for an infant. Item number 72413, Duck Links(, consists of a set of twenty plastic assorted colored duck-shaped pieces that measure approximately 3” in height and 3” across. Each piece has a slight opening that allows it to be connected to other pieces. These linkable pieces are packaged on a hanging blister card, and are designed to provide manual and visual stimulation for an infant.

CBP rationale

The applicable subheading for item number 82013, Busy Bath Bar, item number 72406, Pop Lock Beads(, and item number 72413, Duck Links(, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY L81487 December 22, 2004 CLA-2-95:RR:NC:SP:225 L81487 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Joyce K. Martins Shelcore Toys 347 Elizabeth Avenue Somerset, NJ 08873 RE: The tariff classification of toy sets from China. Dear Ms. Martins: In your letter dated December 13, 2004, you requested a tariff classification ruling. You submitted the following samples: Item number 82013, Busy Bath Bar, consists of a set of four plastic scoop toys, a plastic rod with a mesh net, and a plastic duck packaged together in a cardboard box with a window display. The plastic rod has suction cups for adhering to bath tiles or a bathtub, four slots that allows the four scoop toys to hang from their handles, and two plastic knobs in back for hanging the mesh storage net. By storing the toys within arm’s reach of a child, the plastic rod facilitates the use of the toys by the bathing child. The mesh net also allows the toys to air dry after use in the bathtub. The four scoop toys are of assorted geometric shapes and colors and can be used to collect and pour bath water. The plastic duck floats on the water and squirts water when squeezed. The set is designed to provide amusement to a bathing child. Item number 72406, Pop Lock Beads(, consists of a set of eight plastic assorted colored barrel shaped “beads” that measure approximately 2” in height and 1-1/2” in diameter. Each “bead” has a small protuberance on one end that can be fitted into an opening on the end of another “bead” to form a chain. These linkable pieces are packaged in a cardboard box with a window display, and are designed to provide manual and visual stimulation for an infant. Item number 72413, Duck Links(, consists of a set of twenty plastic assorted colored duck-shaped pieces that measure approximately 3” in height and 3” across. Each piece has a slight opening that allows it to be connected to other pieces. These linkable pieces are packaged on a hanging blister card, and are designed to provide manual and visual stimulation for an infant. The applicable subheading for item number 82013, Busy Bath Bar, item number 72406, Pop Lock Beads(, and item number 72413, Duck Links(, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." 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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