L85950 L8 Ruling Active

The tariff classification of various play items from China

Issued July 11, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9504.90.9080, 9503.49.0000, 9503.90.0080

Headings: 9503, 9504

Product description

You are requesting the tariff classification on the following products as described in your ruling request. Item 4101, Rabbit Jumpers, which are eight small plastic toy bunnies that will hop when each tail is pressed. Item 3162, Bunny Fun Wheels which are pinwheels that are seven inches long. Item 4171 is a Rabbit Color Spinner with Handles, a toy that is comprised of two toy bunny heads, used as handles, a nylon string, and a PVC spinning object; the string when twisted causes the spinner to rotate. The last item that will be classified in this ruling is called a Spin the Bottle Button, item 6027; it is a game button, that measures four inches in diameter, which may be worn, but it will function chiefly as a game of “Spin the Bottle”. The samples will be returned, as requested by your office.

CBP rationale

The applicable subheading for the Bunny Fun Wheels, item number 3162, and the Rabbit Color Spinner with Handles, item number 4171, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys…parts and accessories thereof: other…other. The applicable subheading for the Rabbit Jumpers, item #4101, 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 applicable subheading for the Spin the Bottle Button, item #6027, will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games…parts and accessories thereof: other…other.

Full text

NY L85950 July 11, 2005 CLA-2-95:RR:NC:2:224 L85950 CATEGORY: Classification TARIFF NO.: 9503.49.0000; 9503.90.0080; 9504.90.9080 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of various play items from China Dear Ms. Tsiavos: In your letter dated June 21, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on the following products as described in your ruling request. Item 4101, Rabbit Jumpers, which are eight small plastic toy bunnies that will hop when each tail is pressed. Item 3162, Bunny Fun Wheels which are pinwheels that are seven inches long. Item 4171 is a Rabbit Color Spinner with Handles, a toy that is comprised of two toy bunny heads, used as handles, a nylon string, and a PVC spinning object; the string when twisted causes the spinner to rotate. The last item that will be classified in this ruling is called a Spin the Bottle Button, item 6027; it is a game button, that measures four inches in diameter, which may be worn, but it will function chiefly as a game of “Spin the Bottle”. The samples will be returned, as requested by your office. The applicable subheading for the Bunny Fun Wheels, item number 3162, and the Rabbit Color Spinner with Handles, item number 4171, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys…parts and accessories thereof: other…other. The rate of duty will be free. The applicable subheading for the Rabbit Jumpers, item #4101, 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. The applicable subheading for the Spin the Bottle Button, item #6027, will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games…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). In regard to item #4073, Egg Full of Bunnies, this office is unable to render a classification decision on the item, without information about how the game is played. In addition, please provide a copy of the game rules. When this information is available, you may resubmit the sample with the new ruling request. 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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