CBP Ruling N025742 — The tariff classification of a "Let’s Play Stamp & Mail" toy from China

Tariff classification

Headings: 9503

Product description

The merchandise that is the subject of your binding ruling request is identified as the “Let’s Play Stamp & Mail” activity set. There is no designated style number indicated for the product. The “Let’s Play Stamp & Mail” activity set includes a toy plastic mailbox measuring approximately 6” in length x 3” in height, a polyester and cotton play mailbag with a carry strap, an erasable pen, 3 reusable letters and envelopes, 5 reusable postcards, and 8 reusable toy postage stamps. The flap on the play mailbag is imprinted with a picture of a stamp which includes the “Bloom” and “Cranium” logos and has a “Special Delivery” cancellation stamp over it, both postal symbols. The centerpiece of the kit is the toy mailbox which opens and closes like a real mailbox and has a red flag that dings when it is moved. Each item in the retail package will contribute to the role play activity of pretending to be a postal mail carrier. The activity set also encourages writing skills for preschoolers and teaches fine motor skills. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the “Let’s Play Stamp & Mail” toy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys.

Full text

N025742 May 1, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Connie Rose Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a “Let’s Play Stamp & Mail” toy from China Dear Ms. Rose: In your letter dated April 2, 2008, you requested a tariff classification ruling. The merchandise that is the subject of your binding ruling request is identified as the “Let’s Play Stamp & Mail” activity set. There is no designated style number indicated for the product. The “Let’s Play Stamp & Mail” activity set includes a toy plastic mailbox measuring approximately 6” in length x 3” in height, a polyester and cotton play mailbag with a carry strap, an erasable pen, 3 reusable letters and envelopes, 5 reusable postcards, and 8 reusable toy postage stamps. The flap on the play mailbag is imprinted with a picture of a stamp which includes the “Bloom” and “Cranium” logos and has a “Special Delivery” cancellation stamp over it, both postal symbols. The centerpiece of the kit is the toy mailbox which opens and closes like a real mailbox and has a red flag that dings when it is moved. Each item in the retail package will contribute to the role play activity of pretending to be a postal mail carrier. The activity set also encourages writing skills for preschoolers and teaches fine motor skills. The sample will be returned, as requested by your office. The applicable subheading for the “Let’s Play Stamp & Mail” toy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys...dolls, other toys…puzzles of all kinds; 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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