N015448 N0 Ruling Active

The tariff classification of a Barnyard Farm Light Assortment from China

Issued August 29, 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 a product that is identified as a Barnyard Farm Light Assortment; the designated item number for the product is 976070. The product is a toy farm animal (rooster, cow, and horse) with a light that provides a minimal source of light. When the handle of the item is squeezed, the appropriate animal noise for the type of animal represented by the toy can be heard. The item is intended to provide amusement for young children. The proper classification for the Barnyard Farm Light Assortment will be as toys, other, in Chapter 95 of the HTSUS. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for Barnyard Farm Light Assortment will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other.

Full text

N015448 August 29, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Barnyard Farm Light Assortment from China Dear Ms. Aldinger: In your letter dated August 3, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a Barnyard Farm Light Assortment; the designated item number for the product is 976070. The product is a toy farm animal (rooster, cow, and horse) with a light that provides a minimal source of light. When the handle of the item is squeezed, the appropriate animal noise for the type of animal represented by the toy can be heard. The item is intended to provide amusement for young children. The proper classification for the Barnyard Farm Light Assortment will be as toys, other, in Chapter 95 of the HTSUS. The sample will be returned, as requested by your office. The applicable subheading for Barnyard Farm Light Assortment will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, 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

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 →