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M84197 M8 Ruling Active

The tariff classification of "Floppy Discs" from China.

Issued June 12, 2006 by U.S. Customs and Border Protection.

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M8 M84197 (June 12, 2006)

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You submitted a sample of three “Floppy Discs” made of nylon attached to an outer ring of thermal plastic rubber that maintains the shape of the discs. Two of the discs are designed for play with a pet dog, and measure approximately 7” in diameter (item #07000) and 10” in diameter (item #07025), respectively. These discs are attached to hang cards imprinted with the words “Soft Bite.” The remaining disc (item #07012) is designed for people play and measures approximately 12” in diameter. All of the “Floppy Discs” are intended for use as throw or toss toys similar to a Frisbee. Although you indicate that two of the “Floppy Discs” are for use with a dog, their shape, construction, and function is identical to that of a standard flying disk. That is, to provide amusement when tossed on a beach, or thrown in a backyard, a playground or a park. Therefore, these two are also classifiable as toys in Chapter 95 of the Harmonized Tariff Schedule.

CBP rationale

The applicable subheading for the three “Floppy Discs” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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 M84197 June 12, 2006 CLA-2-95:RR:NC:SP:225 M84197 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Terry L. Stutesman UPS Supply Chain Solutions 4790 Paris Street Denver, CO 80239 RE: The tariff classification of “Floppy Discs” from China. Dear Mr. Stutesman: In your letter dated June 1, 2006, on behalf of Dave Nielsen LTD, you requested a tariff classification ruling. You submitted a sample of three “Floppy Discs” made of nylon attached to an outer ring of thermal plastic rubber that maintains the shape of the discs. Two of the discs are designed for play with a pet dog, and measure approximately 7” in diameter (item #07000) and 10” in diameter (item #07025), respectively. These discs are attached to hang cards imprinted with the words “Soft Bite.” The remaining disc (item #07012) is designed for people play and measures approximately 12” in diameter. All of the “Floppy Discs” are intended for use as throw or toss toys similar to a Frisbee. Although you indicate that two of the “Floppy Discs” are for use with a dog, their shape, construction, and function is identical to that of a standard flying disk. That is, to provide amusement when tossed on a beach, or thrown in a backyard, a playground or a park. Therefore, these two are also classifiable as toys in Chapter 95 of the Harmonized Tariff Schedule. The applicable subheading for the three “Floppy Discs” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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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