L83757 L8 Ruling Active

The tariff classification of toys from China.

Issued April 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You submitted the following photographs: Style number 13137, 30” Knight Sword, is a toy plastic sword that measures approximately 30 inches in length. Style number 13136, 28” Ninja Sword, is a toy plastic sword that measures approximately 28 inches in length. Style number 13139, 28” Pirate Cutlass, is a toy plastic sword with a curved blade that measures approximately 28 inches in length. Style number 13000, Padded Star Wand, is a plastic wand decorated at its top end with a star made of polyester with filling and polyvinyl plastic chloride tinsel. The star will be imported in pink, blue, and silver colors. Style number 13138, 32” Skull Staff, is a plastic staff that resembles a bone topped at its top end with a skull. The staff measures approximately 32 inches in length.

CBP rationale

The applicable subheading for style number 13137, 30” Knight Sword, style number 13136, 28” Ninja Sword, style number 13139, 28” Pirate Cutlass, style number 13000, Padded Star Wand, and style number 13138, 32” Skull Staff, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (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 L83757 April 22, 2005 CLA-2-95:RR:NC:SP:225 L83757 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of toys from China. Dear Mr. Williams: In your letter dated April 4, 2005, you requested a tariff classification ruling. You submitted the following photographs: Style number 13137, 30” Knight Sword, is a toy plastic sword that measures approximately 30 inches in length. Style number 13136, 28” Ninja Sword, is a toy plastic sword that measures approximately 28 inches in length. Style number 13139, 28” Pirate Cutlass, is a toy plastic sword with a curved blade that measures approximately 28 inches in length. Style number 13000, Padded Star Wand, is a plastic wand decorated at its top end with a star made of polyester with filling and polyvinyl plastic chloride tinsel. The star will be imported in pink, blue, and silver colors. Style number 13138, 32” Skull Staff, is a plastic staff that resembles a bone topped at its top end with a skull. The staff measures approximately 32 inches in length. The applicable subheading for style number 13137, 30” Knight Sword, style number 13136, 28” Ninja Sword, style number 13139, 28” Pirate Cutlass, style number 13000, Padded Star Wand, and style number 13138, 32” Skull Staff, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (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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