CBP Ruling L89655 — The tariff classification of a 3-D Fuzzy Brand Model Carousel from China.

Tariff classification

Headings: 9503

Product description

You submitted a sample of a 3-D Fuzzy Brand Model Carousel identified as item number 5355, which is being returned upon your request. The item is a constructional toy set that consists of 5 Fuzzy model sheets that feature detachable paper carousel walls, a roof and animals, 1 poster of the completed castle that serves as a construction guide, 8 washable assorted colored markers, 1 tube of glue, mirror stickers, a sound and light system and an instruction sheet. The set requires more than mere assembly as a child will color the walls, roof and animals, detach them from their perforated model sheets, fold the sheets into walls and a roof and glue them together to form a carousel. Attached in the back of the front wall of the carousel is a battery pack that when activated produces carousel music, sound effects and flashing lights. The battery pack requires two “AA” batteries, which are not included. This constructional toy is packaged inside an illustrated cardboard box, and is intended to stimulate a child’s cognitive and manipulative skills in an amusing fashion as they construct a toy carousel.

CBP rationale

The applicable subheading for 3-D Fuzzy Brand Model Carousel identified as item number 5355 will be 9503.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other construction sets and constructional toys, and parts and accessories thereof.

Full text

NY L89655 January 12, 2006 CLA-2-95:RR:NC:SP:225 L89655 CATEGORY: Classification TARIFF NO.: 9503.30.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a 3-D Fuzzy Brand Model Carousel from China. Dear Mr. Maher: In your letter dated December 19, 2005, on behalf of your client, RoseArt Industries, you requested a tariff classification ruling. You submitted a sample of a 3-D Fuzzy Brand Model Carousel identified as item number 5355, which is being returned upon your request. The item is a constructional toy set that consists of 5 Fuzzy model sheets that feature detachable paper carousel walls, a roof and animals, 1 poster of the completed castle that serves as a construction guide, 8 washable assorted colored markers, 1 tube of glue, mirror stickers, a sound and light system and an instruction sheet. The set requires more than mere assembly as a child will color the walls, roof and animals, detach them from their perforated model sheets, fold the sheets into walls and a roof and glue them together to form a carousel. Attached in the back of the front wall of the carousel is a battery pack that when activated produces carousel music, sound effects and flashing lights. The battery pack requires two “AA” batteries, which are not included. This constructional toy is packaged inside an illustrated cardboard box, and is intended to stimulate a child’s cognitive and manipulative skills in an amusing fashion as they construct a toy carousel. The applicable subheading for 3-D Fuzzy Brand Model Carousel identified as item number 5355 will be 9503.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other construction sets and constructional toys, 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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