The tariff classification of a Buzz Lightyear toy figure with DVD case from Hong Kong
Issued September 8, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0080, 3923.10.0000
Product description
The plastic Buzz Lightyear figure is a fully poseable three dimensional representation of the character from the Toy Story films and measures approximately 8” in height. The figure has a button on its chest, that when depressed activates lights and says “To infinity and beyond!” The DVD case is round and is printed with “Toy Story 3” and can attach to the back of the toy figure. The toy and disc case are shipped in bulk only in blister trays. There is no printed retail packaging. Once imported, the blister tray with the toy and disc case are repackaged into their retail packaging with the “Toy Story 3” Blu-Ray and DVD movie. The toy figure and disc case are not considered sets or composite goods for tariff purposes. The case has no special shape or incorporated features that would contribute to a child’s amusement. It is to be used exclusively to package and protect the discs. Furthermore, the items do not meet a particular need or carry out a specific activity, are not put up in a manner suitable for sale direct to users without repackaging nor are they mutually complementary. Due to the independent nature of the toy figure and disc case they will be classified separately. The samples will be returned as requested.
CBP rationale
The applicable subheading for the Buzz Lightyear toy figure 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 applicable subheading for the DVD case will be 3923.10.0000, HTSUS, which provides for articles for the conveyance or packing of goods…boxes, cases, crates and similar articles.
Full text
N118299 September 8, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 3923.10.0000 Ms. Margaret Purvis AFC International, LLC 5195 Southridge Parkway, Suite 100 Atlanta, GA 30349 RE: The tariff classification of a Buzz Lightyear toy figure with DVD case from Hong Kong Dear Ms. Purvis: In your letter submitted August 5, 2010, you requested a tariff classification ruling on behalf of Gentle Giant Studios, Inc. A sample of a Buzz Lightyear toy figure and DVD case were received with your inquiry. The plastic Buzz Lightyear figure is a fully poseable three dimensional representation of the character from the Toy Story films and measures approximately 8” in height. The figure has a button on its chest, that when depressed activates lights and says “To infinity and beyond!” The DVD case is round and is printed with “Toy Story 3” and can attach to the back of the toy figure. The toy and disc case are shipped in bulk only in blister trays. There is no printed retail packaging. Once imported, the blister tray with the toy and disc case are repackaged into their retail packaging with the “Toy Story 3” Blu-Ray and DVD movie. The toy figure and disc case are not considered sets or composite goods for tariff purposes. The case has no special shape or incorporated features that would contribute to a child’s amusement. It is to be used exclusively to package and protect the discs. Furthermore, the items do not meet a particular need or carry out a specific activity, are not put up in a manner suitable for sale direct to users without repackaging nor are they mutually complementary. Due to the independent nature of the toy figure and disc case they will be classified separately. The samples will be returned as requested. The applicable subheading for the Buzz Lightyear toy figure 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. The applicable subheading for the DVD case will be 3923.10.0000, HTSUS, which provides for articles for the conveyance or packing of goods…boxes, cases, crates and similar articles. The rate of duty will be 3 percent 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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