N009048 N0 Ruling Active

The tariff classification of Groove ‘N Go Music Maker, Item #82494, from China

Issued April 13, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

This toy is put for the amusement of small children.

CBP rationale

The applicable subheading for the Groove ‘N Go Music Maker will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars… other toys… parts and accessories thereof…Other.

Full text

N009048 April 13, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Shelcore, Inc. 347 Elizabeth Avenue Somerset, NJ 08873 RE: The tariff classification of Groove ‘N Go Music Maker, Item #82494, from China Dear Ms. Williams: In your letter dated March 26, 2007, you requested a tariff classification ruling. The sample submitted, Groove ‘N Go Music Maker, consists of a stuffed toy doll with four hands, two feet, one tongue, two ears, three antennas, and one big eye. This toy is put for the amusement of small children. The applicable subheading for the Groove ‘N Go Music Maker will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars… other toys… 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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