N145176 N1 Ruling Active

The tariff classification of a Fisher-Price Work Light from China

Issued February 24, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0081

Headings: 9503

Product description

The product is an accessory set that includes the light, a plastic imitation wood piece, a plastic toy wrench and 3 plastic screws. The toy set may be used alone or in conjunction with the Grow-With-Me Workshop which is not included here. The battery-operated work light has a limited use as an effective illumination device because of the dimness of the emitted light and the feature that turns the light off automatically after a five minute interval. The item provides amusement to a young child who is pretending to use tools in a real workshop. The toy is designed for children of 2 years of age and older. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the Fisher-Price Work Light will be 9503.00.0081, 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: Labeled for use by persons under 3 years of age.

Full text

N145176 February 24, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0081 Ms. Lisa Shafran Mail Stop M1-1420 Mattel, Inc. 333 Continental Blvd El Segundo, CA 90245 RE: The tariff classification of a Fisher-Price Work Light from China Dear Ms. Shafran: In your letter submitted January 21, 2011, you requested a tariff classification ruling. A sample of the Fisher-Price Work Light, Mattel product # W0269, was submitted with your inquiry. The product is an accessory set that includes the light, a plastic imitation wood piece, a plastic toy wrench and 3 plastic screws. The toy set may be used alone or in conjunction with the Grow-With-Me Workshop which is not included here. The battery-operated work light has a limited use as an effective illumination device because of the dimness of the emitted light and the feature that turns the light off automatically after a five minute interval. The item provides amusement to a young child who is pretending to use tools in a real workshop. The toy is designed for children of 2 years of age and older. The sample will be returned, as requested. The applicable subheading for the Fisher-Price Work Light will be 9503.00.0081, 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: Labeled for use by persons under 3 years of age.” 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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