The tariff classification of the First Toddle from Taiwan
Issued February 5, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
The First Toddle is a 5-in-1 play and development system designed for infants 3 months of age to children three years of age and older. It consists of plastic tubing and fittings and 10 sports toys and accessories. These accessories include mesh netting to create a large soccer/hockey goal or tent, stuffed vinyl play balls (2 football, 2 basketball/soccer), mini hockey stick, mini soccer goal, mini basketball backboard, hoop and net, end activity table and play mat. As the child grows, the configuration of the plastic tubing can be changed to create one of six different play scenarios, including a crawl-thru tent, basketball hoop and soccer goals. The First Toddle will amuse children as well as enhance their gross motor skills.
CBP rationale
The applicable subheading for the First Toddle 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
N092117 February 5, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Michael Monaghan First Toddle, Inc. 4340 E. Indian School Rd Phoenix, AZ 85018 RE: The tariff classification of the First Toddle from Taiwan Dear Mr. Monaghan: In your letter dated January 24, 2010, you requested a tariff classification ruling. Photographs of the First Toddle were submitted with your inquiry. The First Toddle is a 5-in-1 play and development system designed for infants 3 months of age to children three years of age and older. It consists of plastic tubing and fittings and 10 sports toys and accessories. These accessories include mesh netting to create a large soccer/hockey goal or tent, stuffed vinyl play balls (2 football, 2 basketball/soccer), mini hockey stick, mini soccer goal, mini basketball backboard, hoop and net, end activity table and play mat. As the child grows, the configuration of the plastic tubing can be changed to create one of six different play scenarios, including a crawl-thru tent, basketball hoop and soccer goals. The First Toddle will amuse children as well as enhance their gross motor skills. The applicable subheading for the First Toddle 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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