L84924 L8 Ruling Active

The tariff classification of a toy set from China.

Issued May 20, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted a sample of Makeover My Space( Funky 4-Room Loft identified as item number 3674, which is being returned upon your request. The item is a toy set that consists of 1 four room foldable dollhouse, 1 foam 3-1/2” doll, 1 doll dress, 1 unassembled kitchen table, 2 unassembled kitchen chairs, 1 unassembled sofa with pillows, 1 unassembled hot tub, 1 unassembled bed with pillows, 3 sheets of room décor stickers, and 1 instruction sheet for assembling the furniture. The toy set is intended to provide manipulative amusement for a child 8 years of age and older playing with the doll and assembling and decorating the dollhouse and its furniture. The toy set will be packaged in an illustrated cardboard box with a plastic carrying handle.

CBP rationale

The applicable subheading for the Makeover My Space( Funky 4-Room Loft identified as item number 3674 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 L84924 May 20, 2005 CLA-2-95:RR:NC:SP:225 L84924 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Sam Yi E. Besler and Company 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of a toy set from China. Dear Mr. Yi: In your letter dated May 2, 2005, you requested a tariff classification ruling. You submitted a sample of Makeover My Space( Funky 4-Room Loft identified as item number 3674, which is being returned upon your request. The item is a toy set that consists of 1 four room foldable dollhouse, 1 foam 3-1/2” doll, 1 doll dress, 1 unassembled kitchen table, 2 unassembled kitchen chairs, 1 unassembled sofa with pillows, 1 unassembled hot tub, 1 unassembled bed with pillows, 3 sheets of room décor stickers, and 1 instruction sheet for assembling the furniture. The toy set is intended to provide manipulative amusement for a child 8 years of age and older playing with the doll and assembling and decorating the dollhouse and its furniture. The toy set will be packaged in an illustrated cardboard box with a plastic carrying handle. The applicable subheading for the Makeover My Space( Funky 4-Room Loft identified as item number 3674 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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