N069326 N0 Ruling Active

The tariff classification of a Vintage Train Whistle from China.

Issued July 24, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9208.90.0080

Headings: 9208

Product description

The submitted sample, identified as Vintage Train Whistle, Item Number 5468, is a whistle made of wood, measuring approximately 1” x 1” x 7 ½” long. One side of the whistle bears a printed depiction of a train locomotive. The whistle is packaged on a hanging blister card. In your letter you indicate that the Vintage Train Whistle’s principal use is that of a toy. However, whistles are specifically provided for in subheading 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS). Therefore, the whistle is not considered a toy for tariff classification purposes.

CBP rationale

The applicable subheading for the Vintage Train Whistle, Item Number 5468, will be 9208.90.0080, HTSUS, which provides for “Whistles, call horns and other mouth-blown sound signaling instruments: Other, Other.

Full text

N069326 July 24, 2009 CLA-2-92:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 9208.90.0080 Ms. Joann Mosqueda JA-RU, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a Vintage Train Whistle from China. Dear Ms. Mosqueda: In your letter dated July 13, 2009, you requested a tariff classification ruling. The submitted sample, identified as Vintage Train Whistle, Item Number 5468, is a whistle made of wood, measuring approximately 1” x 1” x 7 ½” long. One side of the whistle bears a printed depiction of a train locomotive. The whistle is packaged on a hanging blister card. In your letter you indicate that the Vintage Train Whistle’s principal use is that of a toy. However, whistles are specifically provided for in subheading 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS). Therefore, the whistle is not considered a toy for tariff classification purposes. The applicable subheading for the Vintage Train Whistle, Item Number 5468, will be 9208.90.0080, HTSUS, which provides for “Whistles, call horns and other mouth-blown sound signaling instruments: Other, Other.” The rate of duty will be 5.3% ad valorem. 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 Sharon Chung at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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