N039802 N0 Ruling Active

The tariff classification of the "Magic Frog to Prince" from China

Issued October 10, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The product is a 3½” tall clear plastic container with a non-removable lid that contains a miniature representation of a frog. The lid incorporates a small cap on its top that is removed to add water to the container. Once water is added the frog will begin to bubble. After a few minutes the frog will turn into a prince figure. When the water is replaced with clean water the prince will continue to grow reaching its full height after 72 hours. This amusing toy will allow children to grow their own Prince Charming.

CBP rationale

The applicable subheading for the “Magic Frog to Prince” 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

N039802 October 10, 2008 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Una Gauthier Barthco International, Inc. Division of Ozburn-Hessey Logistics Maritime Center 1 2200 Broening Highway, Suite 200 Baltimore, MD 21224 RE: The tariff classification of the “Magic Frog to Prince” from China Dear Ms. Gauthier: In your letter dated September 23, 2008, you requested a tariff classification ruling on behalf of CVS/Pharmacy. A sample of the “Magic Frog to Prince,” item number 472240, has been submitted with your inquiry. The product is a 3½” tall clear plastic container with a non-removable lid that contains a miniature representation of a frog. The lid incorporates a small cap on its top that is removed to add water to the container. Once water is added the frog will begin to bubble. After a few minutes the frog will turn into a prince figure. When the water is replaced with clean water the prince will continue to grow reaching its full height after 72 hours. This amusing toy will allow children to grow their own Prince Charming. The applicable subheading for the “Magic Frog to Prince” 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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