10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

L88892 L8 Ruling Active

The tariff classification of a Noah’s Ark Mirror( from China.

Issued December 14, 2005 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

L8 L88892 (December 14, 2005)

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted a sample of a Noah’s Ark Mirror( identified as item number 04217, which is being returned upon your request. The item consists of a multi-colored polyurethane foam toy ark and eight assorted colored polyurethane foam toy animals (two lions, two elephants, two giraffes and two cows) packaged inside a clear plastic container. The ark has eight hook and loop tabs along its sides for attaching the animals and a plastic mirror on its roof. All the toys work together as a set to provide visual and manual stimulation for an infant.

CBP rationale

The applicable subheading for the Noah’s Ark Mirror( identified as item number 04217 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 L88892 December 14, 2005 CLA-2-95:RR:NC:SP:225 L88892 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Kathy Marlow Shelcore Toys 347 Elizabeth Avenue Somerset, NJ 08873 RE: The tariff classification of a Noah’s Ark Mirror( from China. Dear Ms. Marlow: In your letter dated November 16, 2005, you requested a tariff classification ruling. You submitted a sample of a Noah’s Ark Mirror( identified as item number 04217, which is being returned upon your request. The item consists of a multi-colored polyurethane foam toy ark and eight assorted colored polyurethane foam toy animals (two lions, two elephants, two giraffes and two cows) packaged inside a clear plastic container. The ark has eight hook and loop tabs along its sides for attaching the animals and a plastic mirror on its roof. All the toys work together as a set to provide visual and manual stimulation for an infant. The applicable subheading for the Noah’s Ark Mirror( identified as item number 04217 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow L88892

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.