M87248 M8 Ruling Active

The tariff classification of 11 toddler toys from China

Issued October 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000, 9503.90.0080

Headings: 9503

Product description

You are requesting the tariff classification on 11 toys that are described as follows: # 03088, Sun ‘N Sounds Ball, # 81004, Pop Up Sun, # 82185, 5-in-1 Sunshine Puzzle Playset, # 82186, Press ‘N Spin Playland, # 82187, Put ‘N Giggle Octopus, # 42443, Nascar Shakin Race Car #11, # 82182, Shake ‘N Bobbles Cement Mixer, # 82183, Shake ‘N Bobbles Shape Sorter Dump Truck, # 82184, Shake ‘N Bobbles Rockin Railroad, # 82488, Shake ‘N Bobbles Race Car, and # 82490, Shake ‘N Bobbles Fire Engine. The samples will be returned, as requested by your office.

CBP rationale

The applicable subheading for four of the toys: # 03088, Sun ‘N Sounds Ball, # 81004, Pop Up Sun, # 82186, Press ‘N Spin Playland, and # 42443, Nascar Shakin Race Car #11 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…parts and accessories thereof: other…other. The applicable subheading for seven of the toys: # 82185, 5-in-1 Sunshine Puzzle Playset, # 82187, Put ‘N Giggle Octopus, # 82182, Shake ‘N Bobbles Cement Mixer, # 82183, Shake ‘N Bobbles Shape Sorter Dump Truck, # 82184, Shake ‘N Bobbles Rockin Railroad, # 82488, Shake ‘N Bobbles Race Car, and # 82490, Shake ‘N Bobbles Fire Engine will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys, put up in outfits or sets, and parts and accessories thereof.

Full text

NY M87248 October 27, 2006 CLA-2-95:RR:NC:2:224 M87248 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 9503.90.0080 Ms. Lisa Williams Shelcore Toys 347 Elizabeth Ave. Somerset, NJ 08873 RE: The tariff classification of 11 toddler toys from China Dear Ms. Williams: In your letter dated October 9, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on 11 toys that are described as follows: # 03088, Sun ‘N Sounds Ball, # 81004, Pop Up Sun, # 82185, 5-in-1 Sunshine Puzzle Playset, # 82186, Press ‘N Spin Playland, # 82187, Put ‘N Giggle Octopus, # 42443, Nascar Shakin Race Car #11, # 82182, Shake ‘N Bobbles Cement Mixer, # 82183, Shake ‘N Bobbles Shape Sorter Dump Truck, # 82184, Shake ‘N Bobbles Rockin Railroad, # 82488, Shake ‘N Bobbles Race Car, and # 82490, Shake ‘N Bobbles Fire Engine. The samples will be returned, as requested by your office. The applicable subheading for four of the toys: # 03088, Sun ‘N Sounds Ball, # 81004, Pop Up Sun, # 82186, Press ‘N Spin Playland, and # 42443, Nascar Shakin Race Car #11 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…parts and accessories thereof: other…other. The rate of duty will be free. The applicable subheading for seven of the toys: # 82185, 5-in-1 Sunshine Puzzle Playset, # 82187, Put ‘N Giggle Octopus, # 82182, Shake ‘N Bobbles Cement Mixer, # 82183, Shake ‘N Bobbles Shape Sorter Dump Truck, # 82184, Shake ‘N Bobbles Rockin Railroad, # 82488, Shake ‘N Bobbles Race Car, and # 82490, Shake ‘N Bobbles Fire Engine will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys, put up in outfits or sets, 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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 9503.00.0000 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. For future reference: please limit your ruling request to a maximum of 5 items of the same class or kind. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →