N032655 N0 Ruling Active

The tariff classification of Animated Figures from China

Issued July 23, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The product’s four styles are designed to represent Santa, a penguin, a dog and a snowman. The Santa style was ruled on previously and it will not be addressed in this ruling. The Animated Figures are made of a combination of polyester surface and filling, a plastic frame with moving parts and electrical components. The items each measure approximately 7” in height and will be operated by three “AAA” batteries. There is an on/off button located in the center of each of the Animated Figures that when activated causes the figure to walk and sing “Deck the Halls”. The penguin, dog and snowman animated figures will be classified as toys in Chapter 95 of the HTSUS because the walking and singing makes them suitable for entertaining both children and adults.

CBP rationale

The applicable subheading for the penguin, dog and snowman Animated Figures 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

N032655 July 23, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Troy D. Crago Atico International USA Inc. 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of Animated Figures from China Dear Mr. Crago: In your letter dated June 25, 2008, you requested a tariff classification ruling. Samples of four Animated Figures, item number A073ZA00503, were received with your inquiry. The product’s four styles are designed to represent Santa, a penguin, a dog and a snowman. The Santa style was ruled on previously and it will not be addressed in this ruling. The Animated Figures are made of a combination of polyester surface and filling, a plastic frame with moving parts and electrical components. The items each measure approximately 7” in height and will be operated by three “AAA” batteries. There is an on/off button located in the center of each of the Animated Figures that when activated causes the figure to walk and sing “Deck the Halls”. The penguin, dog and snowman animated figures will be classified as toys in Chapter 95 of the HTSUS because the walking and singing makes them suitable for entertaining both children and adults. The applicable subheading for the penguin, dog and snowman Animated Figures 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/. The submitted samples are not marked with the country of origin. Therefore, if imported as is, the items will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the items would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” Merchandise correctly classified under tariff number 9503.00.0080, HTSUS, is not subject to quota/visa restraints. 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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