N026099 N0 Ruling Active

The tariff classification of a Bo Peep Staff from Indonesia

Issued May 9, 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 ruling request is identified as a plastic toy Bo Peep Staff, style number 30331. The shepherd’s staff is white and constructed of three 100% plastic interlocking pieces. The top of the staff is adorned with a blue satin ribbon and white satin rosette. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the Bo Peep Staff 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.

Full text

N026099 May 9, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a Bo Peep Staff from Indonesia Dear Ms. Cooper: In your letter dated April 8, 2008, you requested a tariff classification ruling on behalf of Smiffys. The merchandise that is the subject of your ruling request is identified as a plastic toy Bo Peep Staff, style number 30331. The shepherd’s staff is white and constructed of three 100% plastic interlocking pieces. The top of the staff is adorned with a blue satin ribbon and white satin rosette. The sample will be returned, as requested by your office. The applicable subheading for the Bo Peep Staff 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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