M81775 M8 Ruling Active

The tariff classification of The North Pole Play Set from China.

Issued April 4, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted a sample of The North Pole Play Set identified as item number 700636, which is being returned upon your request. The toy set consists of a doll dressed as an elf and a horse looking like a reindeer inside a cardboard room that simulates rustic wood and measures approximately 8-1/2” in height x 5” in depth x 11-1/2”. The doll measures approximately 7” in height and is dressed in a red and white dress, red and white-striped leggings, red and green shoes with curled toes and a red and white hat. The doll is holding a paper “wish list.” The reindeer has holly and holly berries on its attached antlers and saddlebags filled with gifts. The room has painted images of a calendar with the day 25 circled and colored ribbons on a wall, rocking horses on a shelf and a bag of assorted colored wrapping paper. A room window depicts snow falling on a decorated tree and on undecorated evergreen trees.

CBP rationale

a paper “wish list.” The reindeer has holly and holly berries on its attached antlers and saddlebags filled with gifts. The room has painted images of a calendar with the day 25 circled and colored ribbons on a wall, rocking horses on a shelf and a bag of assorted colored wrapping paper. A room window depicts snow falling on a decorated tree and on undecorated evergreen trees. The applicable subheading for The North Pole Play Set identified as item number 700636 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

NY M81775 April 4, 2006 CLA-2-95:RR:NC:SP:225 M81775 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Cecilia Balaguer Reeves International Inc. 14 Industrial Road Pequannock, NJ 07440 RE: The tariff classification of The North Pole Play Set from China. Dear Ms. Balaguer: In your letter dated March 6, 2006, you requested a tariff classification ruling. You submitted a sample of The North Pole Play Set identified as item number 700636, which is being returned upon your request. The toy set consists of a doll dressed as an elf and a horse looking like a reindeer inside a cardboard room that simulates rustic wood and measures approximately 8-1/2” in height x 5” in depth x 11-1/2”. The doll measures approximately 7” in height and is dressed in a red and white dress, red and white-striped leggings, red and green shoes with curled toes and a red and white hat. The doll is holding a paper “wish list.” The reindeer has holly and holly berries on its attached antlers and saddlebags filled with gifts. The room has painted images of a calendar with the day 25 circled and colored ribbons on a wall, rocking horses on a shelf and a bag of assorted colored wrapping paper. A room window depicts snow falling on a decorated tree and on undecorated evergreen trees. The applicable subheading for The North Pole Play Set identified as item number 700636 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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