M85577 M8 Ruling Active

The tariff classification of "Spooky Night" from China.

Issued August 2, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You submitted a sample of “Spooky Night” identified as ISBN 1-58476-483-X, which is being returned upon your request. The item is a toy book that consists of a 10-page book illustrated with scenes depicting ghosts, spiders, witches and monsters that measures approximately 9” in height x 8-1/2” across, with an attached textile finger puppet in the shape of a bat that has a magnetic nose. To use, a child will place the bat puppet on his/her finger and use the magnetic nose to “sniff out” hidden magnetic objects on the page that the text instructs the child to find. “Spooky Night” 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 “Spooky Night” identified as ISBN 1-58476-483-X 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 M85577 August 02, 2006 CLA-2-95:RR:NC:SP:225 M85577 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 “Spooky Night” from China. Dear Ms. Tomasio: In your letter dated July 24, 2006, you requested a tariff classification ruling. You submitted a sample of “Spooky Night” identified as ISBN 1-58476-483-X, which is being returned upon your request. The item is a toy book that consists of a 10-page book illustrated with scenes depicting ghosts, spiders, witches and monsters that measures approximately 9” in height x 8-1/2” across, with an attached textile finger puppet in the shape of a bat that has a magnetic nose. To use, a child will place the bat puppet on his/her finger and use the magnetic nose to “sniff out” hidden magnetic objects on the page that the text instructs the child to find. “Spooky Night” 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 “Spooky Night” identified as ISBN 1-58476-483-X 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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