L81724 L8 Ruling Active

The tariff classification of an AquaPets Collectors Case from China

Issued January 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0000

Headings: 9503

Product description

You submitted descriptive literature and a product sample with your request. The subject merchandise is Item 22038, known as an AquaPets Collectors Case, or an AquaPets Aquapod. This consists of a plastic case (the sample was peacock blue) with a built-in carry handle that has two latches on the top. The sides of the case have clear oval “windows”, and the interior has six platforms where an AquaPet module can be placed. The AquaPets are non-human creatures of several designs that can be collected, carried, and displayed in this case.

CBP rationale

The applicable subheading for the AquaPets Collectors Case will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys…: Toys representing animals or non-human creatures…and parts and accessories thereof: Other.

Full text

NY L81724 January 26, 2005 CLA-2-95:RR:NC:SP:224 L81724 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Amy Schmerl Wild Planet Toys, Inc. 225 Bush Street, Suite 1300 San Francisco, CA 94104 RE: The tariff classification of an AquaPets Collectors Case from China Dear Ms. Schmerl: In your letter dated January 5, 2005, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is Item 22038, known as an AquaPets Collectors Case, or an AquaPets Aquapod. This consists of a plastic case (the sample was peacock blue) with a built-in carry handle that has two latches on the top. The sides of the case have clear oval “windows”, and the interior has six platforms where an AquaPet module can be placed. The AquaPets are non-human creatures of several designs that can be collected, carried, and displayed in this case. The applicable subheading for the AquaPets Collectors Case will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys…: 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

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