N025743 N0 Ruling Active

The tariff classification of a "Let’s Play Care for Puppy" toy from China

Issued May 1, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The merchandise that is the subject of your binding ruling request is identified as the “Let’s Play Care for Puppy” activity set. There is no designated style number indicated for the product. The “Let’s Play Care for Puppy” activity set includes a plush puppy that may be posed, a rewritable activity book with spinner, an erasable pen, a dog bed/carry bag, a toy collar and name tag, a ball, toy dog bowl with play food, and a brush in the shape of a dog bone. Each item in the retail package will contribute to the role play activity of playing and caring for a real dog, as represented by the toy puppy. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the “Let’s Play Care for Puppy” 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

N025743 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 Care for Puppy” 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 Care for Puppy” activity set. There is no designated style number indicated for the product. The “Let’s Play Care for Puppy” activity set includes a plush puppy that may be posed, a rewritable activity book with spinner, an erasable pen, a dog bed/carry bag, a toy collar and name tag, a ball, toy dog bowl with play food, and a brush in the shape of a dog bone. Each item in the retail package will contribute to the role play activity of playing and caring for a real dog, as represented by the toy puppy. The sample will be returned, as requested by your office. The applicable subheading for the “Let’s Play Care for Puppy” 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

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 →