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M86927 M8 Ruling Active

The tariff classification of "The Train Conductor Set" from China.

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

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M8 M86927 (October 4, 2006)

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted a sample of “The Train Conductor Set” identified as item number 69062, which consists of a conductor’s cap sized for a child that is made of woven cotton and woven polyester, a red bandana made of woven cotton and woven polyester and a wooden whistle that measures approximately 1-1/2” in width x 6” in length. The articles are all packaged together for retail sale for a child role-playing as a train conductor.

CBP rationale

The applicable subheading for “The Train Conductor Set” identified as item number 69062 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.

Full text

NY M86927 October 4, 2006 CLA-2-95:RR:NC:SP:225 M86927 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Maureen Ford Toys R Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of “The Train Conductor Set” from China. Dear Ms. Ford: In your letter dated September 26, 2006, you requested a tariff classification ruling. You submitted a sample of “The Train Conductor Set” identified as item number 69062, which consists of a conductor’s cap sized for a child that is made of woven cotton and woven polyester, a red bandana made of woven cotton and woven polyester and a wooden whistle that measures approximately 1-1/2” in width x 6” in length. The articles are all packaged together for retail sale for a child role-playing as a train conductor. The applicable subheading for “The Train Conductor Set” identified as item number 69062 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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