CBP Ruling M85576 — The tariff classification of "Santa’s Coming to Town!" from China.

Tariff classification

Headings: 9503

Product description

You submitted a sample of “Santa’s Coming to Town!” identified as ISBN 1-58476-484-8, which is being returned upon your request. The item is a toy book that consists of a 10-page book illustrated with assorted Christmas-related scenes depicting toys, sleighs, snow-covered houses decorated with Christmas wreaths and Christmas trees, etc. that measures approximately 9” in height x 8-1/2” across, with an attached textile finger puppet in the shape of a red nosed reindeer that has a magnetic nose. To use, a child will place the reindeer puppet on his/her finger and use the magnetic nose to “sniff out” hidden magnetic Christmas “surprises” that the text instructs the child to find, such as a polka-dotted doll, teddy bears with hats, etc. “Santa’s Coming to Town!” is classifiable as a toy that is designed to provide manipulative play for a child deriving amusement by following the book’s instructions and finding the concealed objects.

CBP rationale

The applicable subheading for “Santa’s Coming to Town!” identified as ISBN 1-58476-484-8, 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 M85576 August 02, 2006 CLA-2-95:RR:NC:SP:225 M85576 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Marianella Tomasio Innovative Kids Division of Innovative USA 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of “Santa’s Coming to Town!” from China. Dear Ms. Tomasio: In your letter dated July 24, 2006, you requested a tariff classification ruling. You submitted a sample of “Santa’s Coming to Town!” identified as ISBN 1-58476-484-8, which is being returned upon your request. The item is a toy book that consists of a 10-page book illustrated with assorted Christmas-related scenes depicting toys, sleighs, snow-covered houses decorated with Christmas wreaths and Christmas trees, etc. that measures approximately 9” in height x 8-1/2” across, with an attached textile finger puppet in the shape of a red nosed reindeer that has a magnetic nose. To use, a child will place the reindeer puppet on his/her finger and use the magnetic nose to “sniff out” hidden magnetic Christmas “surprises” that the text instructs the child to find, such as a polka-dotted doll, teddy bears with hats, etc. “Santa’s Coming to Town!” is classifiable as a toy that is designed to provide manipulative play for a child deriving amusement by following the book’s instructions and finding the concealed objects. The applicable subheading for “Santa’s Coming to Town!” identified as ISBN 1-58476-484-8, 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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