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The tariff classification of the Learning Board from China
Issued December 15, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N045141 (December 15, 2008)
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
The product is a wooden board that incorporates a clock face in its center, a season arrow, a weather arrow, wood pegs to help indicate the days of the week, the months of the year and numbers 1 to 31 representing the days of the month. The board, which measures approximately 14” x 14,” is a brightly colored educational toy that provides manipulative play lessons for a young child of three years or older. The child learns both mathematical and verbal skills in the context of practical lessons, such as understanding the calendar, telling time and learning the seasons of the year. The sample will be returned as requested.
CBP rationale
The applicable subheading for the Learning Board 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
N045141 December 15, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of the Learning Board from China Dear Mr. Morse: In your letter dated November 18, 2008, you requested a tariff classification ruling on behalf of Meijer Distribution. A sample of the Learning Board, item number 2502823-16, was received with your inquiry. The product is a wooden board that incorporates a clock face in its center, a season arrow, a weather arrow, wood pegs to help indicate the days of the week, the months of the year and numbers 1 to 31 representing the days of the month. The board, which measures approximately 14” x 14,” is a brightly colored educational toy that provides manipulative play lessons for a young child of three years or older. The child learns both mathematical and verbal skills in the context of practical lessons, such as understanding the calendar, telling time and learning the seasons of the year. The sample will be returned as requested. The applicable subheading for the Learning Board 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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