The tariff classification of a Spin & Learn Top from China
Issued September 24, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
The battery-operated toy spins like a normal top when the center starfish-shaped handle is pressed. The toy also incorporates buttons that produce bright lights, words and music. The toy is designed to help with motor skills and early language development for young children of 9 months and older. The three-dimensional sea creatures attached to the toy’s base, in combination with the aforementioned features, provide ample sensory stimulation and manipulative play value for a young child’s amusement. The sample will be returned as requested.
CBP rationale
The applicable subheading for the Spin & Learn Top 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
N122655 September 24, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a Spin & Learn Top from China Dear Mr. Morse: In your letter dated September 3, 2010, you requested a tariff classification ruling on behalf of Meijer Distribution. A sample of the Spin & Learn Top, item number 80-060840, was received with your inquiry. The battery-operated toy spins like a normal top when the center starfish-shaped handle is pressed. The toy also incorporates buttons that produce bright lights, words and music. The toy is designed to help with motor skills and early language development for young children of 9 months and older. The three-dimensional sea creatures attached to the toy’s base, in combination with the aforementioned features, provide ample sensory stimulation and manipulative play value for a young child’s amusement. The sample will be returned as requested. The applicable subheading for the Spin & Learn Top 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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