N136936 N1 Ruling Active

The tariff classification of the Magic Fabric Play Set from China

Issued December 28, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The Magic Fabric Play Set consists of a three-dimensional “Party Pals” cardboard play set which is to be used as an activity scene. This particular scene shows a decorated room for a birthday party. Also included in the retail packaging are three pre-printed, precut character sheets, three foam inserts for three dimensional characters, three plastic display stands and one character template instruction guide. Children 6 years of age and older will find amusement using their imagination while acting out scenes with their puffy character creations.

CBP rationale

The applicable subheading for the Magic Fabric Play Set 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

N136936 December 28, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Sarah M. Cleary C.H. Robinson International 855 Arthur Avenue Elk Grove Village, IL 60007 RE: The tariff classification of the Magic Fabric Play Set from China Dear Ms. Cleary: In your letter submitted December 7, 2010, you requested a tariff classification ruling on behalf of Spin Master Inc. Photographs of the Magic Fabric Play Set, part of the Magic Fabric line of products, were received with your inquiry. The Magic Fabric Play Set consists of a three-dimensional “Party Pals” cardboard play set which is to be used as an activity scene. This particular scene shows a decorated room for a birthday party. Also included in the retail packaging are three pre-printed, precut character sheets, three foam inserts for three dimensional characters, three plastic display stands and one character template instruction guide. Children 6 years of age and older will find amusement using their imagination while acting out scenes with their puffy character creations. The applicable subheading for the Magic Fabric Play Set 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →