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L86229 L8 Ruling Active

The tariff classification of a toy handcuff assortment from China.

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

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L8 L86229 (August 11, 2005)

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You submitted a sample of a “Valentine Fuzzy Cuff” identified as assortment number 942503, which is being returned upon your request. The assortment consists of three styles of toy handcuffs made of red plastic with plush covers. “Zebra” is decorated with black and white striped plush. “Tiger” is decorated with orange plush with black stripes. “Leopard” is decorated with white and brown plush with black spots. Each pair of cuffs has a lever that, when pushed, opens the locked handcuff. The handcuffs are toys intended to provide amusement for adults.

CBP rationale

The applicable subheading for the “Valentine Fuzzy Cuff” (“Zebra”, “Tiger” and “Leopard”) identified as assortment number 942503 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 L86229 August 11, 2005 CLA-2-95:RR:NC:SP:225 L86229 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a toy handcuff assortment from China. Dear Ms. Aldinger: In your letter dated July 28, 2005, you requested a tariff classification ruling. You submitted a sample of a “Valentine Fuzzy Cuff” identified as assortment number 942503, which is being returned upon your request. The assortment consists of three styles of toy handcuffs made of red plastic with plush covers. “Zebra” is decorated with black and white striped plush. “Tiger” is decorated with orange plush with black stripes. “Leopard” is decorated with white and brown plush with black spots. Each pair of cuffs has a lever that, when pushed, opens the locked handcuff. The handcuffs are toys intended to provide amusement for adults. The applicable subheading for the “Valentine Fuzzy Cuff” (“Zebra”, “Tiger” and “Leopard”) identified as assortment number 942503 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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