L85809 L8 Ruling Active

The tariff classification of a Magna Man-Toyota toy from China

Issued June 27, 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 an item that is identified as Magna Man-Toyota, style #28164. The product is an action toy that represents a non-human creature, similar to a robot. The toy is constructed of plastic and it will be sold in a blister pack. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the Magna Man-Toyota, style #28164, 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 L85809 June 27, 2005 CLA-2-95:RR:NC:2:224 L85809 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Kevin Maher CAir Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a Magna Man-Toyota toy from China Dear Mr. Maher: In your letter dated June 20, 2005, you requested a tariff classification ruling, on behalf of Roseart Industries, your client. You are requesting the tariff classification on an item that is identified as Magna Man-Toyota, style #28164. The product is an action toy that represents a non-human creature, similar to a robot. The toy is constructed of plastic and it will be sold in a blister pack. The sample will be returned, as requested by your office. The applicable subheading for the Magna Man-Toyota, style #28164, 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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