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The tariff classification of a toy chest from China.
Issued September 16, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N120375 (September 16, 2010)
Tariff classification
HTS codes: 9403.89.6010
Headings: 9403
GRI rules applied: GRI 3
Product description
Style number DORA150907 is described as a Disney Princess Toy Chest. The floor standing chest is made from paperboard covered with non-woven material. The chest measures 30 inches wide by 14½ inches deep by 16 inches high. The chest can be used to store toys, clothes and a variety of other household items. This item is collapsible, and can be folded flat when not in use. The toy chest is composed of different components [paperboard and fabric] and is considered a composite good. Regarding the essential character of the toy chest, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the fabric component imparts the essential character to the good.
CBP rationale
The applicable subheading for the Disney Princess Toy Chest, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Furniture of other materials…: Other: Other: Household.
Full text
N120375 September 16, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Christine Richard Milgram Freight Services Limited 407, McGill Street, Suite 500 Montreal, Quebec H2Y 2G7 Canada RE: The tariff classification of a toy chest from China. Dear Ms. Richard: In your letter dated August 18, 2010, on behalf Calego International, Inc., you requested a tariff classification ruling. As requested, the sample provided will be returned to you. Style number DORA150907 is described as a Disney Princess Toy Chest. The floor standing chest is made from paperboard covered with non-woven material. The chest measures 30 inches wide by 14½ inches deep by 16 inches high. The chest can be used to store toys, clothes and a variety of other household items. This item is collapsible, and can be folded flat when not in use. The toy chest is composed of different components [paperboard and fabric] and is considered a composite good. Regarding the essential character of the toy chest, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the fabric component imparts the essential character to the good. The applicable subheading for the Disney Princess Toy Chest, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Furniture of other materials…: Other: Other: Household." 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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