N007748 N0 Ruling Active

The tariff classification of a Breyer Picture Perfect Photo Showing Activity Set from China

Issued March 19, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

You are requesting the tariff classification on an item that is described as a Breyer Picture Photo Showing Activity Set, item number 907001. The product is comprised of the following components: a toy horse, an instruction book, a disposable camera, a landscape picture, a toy fence, a flowerpot, and a paper photo frame. The articles will be put up in a cardboard box and have the essential character of toys. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the Breyer Activity Set will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycle, scooters, pedal cars…reduced-scale (“scale”) models and similar recreational models, working or not…parts and accessories thereof…other.

Full text

N007748 March 19, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Cecilia Balaguer Reeves International Inc. 14 Industrial Road Pequannock, NJ 07440 RE: The tariff classification of a Breyer Picture Perfect Photo Showing Activity Set from China Dear Ms. Balaguer: In your letter dated February 28, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Breyer Picture Photo Showing Activity Set, item number 907001. The product is comprised of the following components: a toy horse, an instruction book, a disposable camera, a landscape picture, a toy fence, a flowerpot, and a paper photo frame. The articles will be put up in a cardboard box and have the essential character of toys. The sample will be returned, as requested by your office. The applicable subheading for the Breyer Activity Set will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycle, scooters, pedal cars…reduced-scale (“scale”) models and similar recreational models, working or not…parts and accessories thereof…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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