N042481 N0 Ruling Active

The tariff classification of the Plastic Toy Figurine with Clip from China

Issued November 3, 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 this ruling request is identified as a Plastic Toy Figurine with Clip. The product is a colorful three-dimensional, full-bodied depiction of a mermaid. The product will also be sold in the shape of a rabbit, a turtle and other similar designs. The figurine portion of the item will be constructed of a soft PVC plastic while the clip will be made of ABS hard plastic. The size of each toy and clip combination will vary. The mermaid shown in the submitted photograph measures approximately 5 ½” long and the plastic clip is about 2 ½” in length. The clip, which is not a key chain, allows the toy to be attached and dangle from a backpack, a lunch bag etc., which provides additional amusement for the child.

CBP rationale

The applicable subheading for the Plastic Toy Figurine with Clip 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

N042481 November 3, 2008 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Suzanne Allen Star Novelties 2360 A2 Mendocino Ave # 145 Santa Rosa, CA 95403 RE: The tariff classification of the Plastic Toy Figurine with Clip from China Dear Ms. Allen: In your letter dated October 22, 2008, you requested a tariff classification ruling. The merchandise that is the subject of this ruling request is identified as a Plastic Toy Figurine with Clip. The product is a colorful three-dimensional, full-bodied depiction of a mermaid. The product will also be sold in the shape of a rabbit, a turtle and other similar designs. The figurine portion of the item will be constructed of a soft PVC plastic while the clip will be made of ABS hard plastic. The size of each toy and clip combination will vary. The mermaid shown in the submitted photograph measures approximately 5 ½” long and the plastic clip is about 2 ½” in length. The clip, which is not a key chain, allows the toy to be attached and dangle from a backpack, a lunch bag etc., which provides additional amusement for the child. The applicable subheading for the Plastic Toy Figurine with Clip 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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