The tariff classification of a Toy Scarf manipulative from China
Issued August 27, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
The product is comprised of a red and white knitted scarf with fringes that measures approximately 8.5” in length. The miniature scarf is one of 24 different pieces included in the “Sort & Match Science Game,” an amusing toy by which a young child learns the variations in, and the characteristics of the seasons of the year, as well as deriving manipulative play from matching the miniature items to the proper picture on a board. All pieces of the “Sort & Match Science Game” are separately imported and the entire product is then assembled in the U.S. The toy is designed for children 4 years and older. You have requested classification as a game part in subheading 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS). However, the definition of a game is as follows: it is a contest for recreation or amusement, between one player and the game itself or between two or more players, involving skill, endurance, chance or any combination of these elements, played according to specific rules, with a system of scoring. Because there is no scoring or clear winner indicated for the “Sort & Match Science Game” the toy scarf will not be classified as a game part but rather as a toy accessory.
CBP rationale
The applicable subheading for the Toy Scarf Manipulative will be 9503.00.0080, 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
N070910 August 27, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Diane Romero Lakeshore Learning Materials 2695 E. Dominguez St. Carson, CA 90895 RE: The tariff classification of a Toy Scarf manipulative from China Dear Ms. Romero: In your letter dated July 29, 2009, you requested a tariff classification ruling. A sample of the Toy Scarf Manipulative, item # 354SC, was submitted with your inquiry. The product is comprised of a red and white knitted scarf with fringes that measures approximately 8.5” in length. The miniature scarf is one of 24 different pieces included in the “Sort & Match Science Game,” an amusing toy by which a young child learns the variations in, and the characteristics of the seasons of the year, as well as deriving manipulative play from matching the miniature items to the proper picture on a board. All pieces of the “Sort & Match Science Game” are separately imported and the entire product is then assembled in the U.S. The toy is designed for children 4 years and older. You have requested classification as a game part in subheading 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS). However, the definition of a game is as follows: it is a contest for recreation or amusement, between one player and the game itself or between two or more players, involving skill, endurance, chance or any combination of these elements, played according to specific rules, with a system of scoring. Because there is no scoring or clear winner indicated for the “Sort & Match Science Game” the toy scarf will not be classified as a game part but rather as a toy accessory. The applicable subheading for the Toy Scarf Manipulative will be 9503.00.0080, 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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