L89411 L8 Ruling Active

The tariff classification of "Three Little Duckies" from China.

Issued January 3, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted a sample of “Three Little Duckies” identified as ISBN 1-58476-352-3, which is a toy set consisting of three yellow polyvinyl chloride toy ducks in a polyester mesh container that is attached to the binder of a waterproof six page bath book. Each duck measures approximately 2” in height and 2” in diameter and squeaks when squeezed. Page one of the book has the words “little ducky flaps its wings” accompanied by a duck flapping its wings on page two. Page three has the words “little duckies say hello” accompanied by two ducks “quacking” to one another on page four. Page five has the words “little duckies take a bath” accompanied by three ducks splashing in a bath on page six. The toy ducks and the waterproof book are capable of floating on water and work together to encourage an infant to take a bath and to provide entertainment and education for the child while bathing. Your sample is being returned upon your request.

CBP rationale

The applicable subheading for the “Three Little Duckies” identified as ISBN 1- 58476-352-3 will be 9503.70.0000, HTS, which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY L89411 January 3, 2006 CLA-2-95:RR:NC:SP:225 L89411 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Dawne G. Powers Innovative Kids A Division of Innovative USA, Inc. 18 Ann Street Norwalk, CT 06854 RE: The tariff classification of “Three Little Duckies” from China. Dear Ms. Powers: In your letter dated December 13, 2005, you requested a tariff classification ruling. You submitted a sample of “Three Little Duckies” identified as ISBN 1-58476-352-3, which is a toy set consisting of three yellow polyvinyl chloride toy ducks in a polyester mesh container that is attached to the binder of a waterproof six page bath book. Each duck measures approximately 2” in height and 2” in diameter and squeaks when squeezed. Page one of the book has the words “little ducky flaps its wings” accompanied by a duck flapping its wings on page two. Page three has the words “little duckies say hello” accompanied by two ducks “quacking” to one another on page four. Page five has the words “little duckies take a bath” accompanied by three ducks splashing in a bath on page six. The toy ducks and the waterproof book are capable of floating on water and work together to encourage an infant to take a bath and to provide entertainment and education for the child while bathing. Your sample is being returned upon your request. The applicable subheading for the “Three Little Duckies” identified as ISBN 1- 58476-352-3 will be 9503.70.0000, 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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