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N065978 N0 Ruling Active

The tariff classification of the "Light & Go Thomas" from China

Issued July 16, 2009 by U.S. Customs and Border Protection.

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N0 N065978 (July 16, 2009)

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The item is in the shape of the Thomas the Tank Engine locomotive. Thomas’ face lights up, projecting uneven lighting, and emits his distinct whistle when a button on the handle, which is in the shape of smoke billowing from the smoke stack, is depressed. The item also makes train sounds when the wheels are rolled. This toy is designed for the amusement of children ages 18 months and up. The sample is being retained by this office for future reference.

CBP rationale

The applicable subheading for the “Light & Go Thomas” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other.

Full text

N065978 July 16, 2009 CLA-2-95:OT:RR:NC:N4:424 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 “Light & Go Thomas” from China Dear Mr. Morse: In your letter dated June 18, 2009, you requested a tariff classification ruling on behalf of Meijer Distribution. A sample of the “Light & Go Thomas” was submitted with your request. The item is in the shape of the Thomas the Tank Engine locomotive. Thomas’ face lights up, projecting uneven lighting, and emits his distinct whistle when a button on the handle, which is in the shape of smoke billowing from the smoke stack, is depressed. The item also makes train sounds when the wheels are rolled. This toy is designed for the amusement of children ages 18 months and up. The sample is being retained by this office for future reference. The applicable subheading for the “Light & Go Thomas” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…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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