L84841 L8 Ruling Active

The tariff classification of moving fish and turtle pool toys from China

Issued May 19, 2005 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 a product that is described as a moving fish and turtle for the pool or spa. The toy will be battery operated and it will be designated as item number 876915. The item will be sold and packaged as the Rainbow Reef Fish Combo. The writing on the blister pack states that they are “Great for all kinds of water play.” You have requested that the toy should be classified as a toy with a motor in 9503.80, however this office believes that the proper classification will be in Chapter 95 of the HTS as toys representing animals (9503.49) because it is a more specific classification. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the Rainbow Reef Fish and Turtle toys, item 876915, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other.

Full text

NY L84841 May 19, 2005 CLA-2-95:RR:NC:2:224 L84841 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Billy Gwin Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of moving fish and turtle pool toys from China Dear Mr. Gwin: In your letter dated May 6, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a moving fish and turtle for the pool or spa. The toy will be battery operated and it will be designated as item number 876915. The item will be sold and packaged as the Rainbow Reef Fish Combo. The writing on the blister pack states that they are “Great for all kinds of water play.” You have requested that the toy should be classified as a toy with a motor in 9503.80, however this office believes that the proper classification will be in Chapter 95 of the HTS as toys representing animals (9503.49) because it is a more specific classification. The sample will be returned, as requested by your office. The applicable subheading for the Rainbow Reef Fish and Turtle toys, item 876915, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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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