N003439 N0 Ruling Active

The tariff classification of Shrek ® Fun Casting Combo from China

Issued November 30, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You are requesting the tariff classification on a product called Shrek ® Fun Casting Combo. There is no designated style number for the product. The item, a toy fishing rod, is a hard plastic rod with fishing line that can be attached to the soft plastics casting plug. The article is designed to teach children to fish who may not have the fine motor skills required. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the Shrek ® Fun Casting Combo 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

N003439 November 30, 2006 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of Shrek ® Fun Casting Combo from China Dear Ms. Cumins: In your letter dated November 15, 2006, on behalf of your client, Bimini Bay Outfitters Ltd., you requested a tariff classification ruling. You are requesting the tariff classification on a product called Shrek ® Fun Casting Combo. There is no designated style number for the product. The item, a toy fishing rod, is a hard plastic rod with fishing line that can be attached to the soft plastics casting plug. The article is designed to teach children to fish who may not have the fine motor skills required. The sample will be returned, as requested by your office. The applicable subheading for the Shrek ® Fun Casting Combo 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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