N178482 N1 Ruling Active

The tariff classification of a novelty toy car from China

Issued August 31, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The toy car, which is approximately 3” in length, is a three dimensional replica of a car in the Disney Pixar movie “Cars 2” and is attached to a metal chain with a plastic clip on one end. The clip allows the car to dangle from a backpack, a belt loop etc. When the top of the car is pressed one of the headlights is illuminated. The light has a limited use as an effective illuminating device because of the dimness of the emitted light. The novelty toy car with light is principally designed for the amusement of children of 3 years and older. The sample will be returned as requested.

CBP rationale

The applicable subheading for the “Cars 2” Keychain Light toy will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.

Full text

N178482 August 31, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of a novelty toy car from China Dear Mr. Cervantes: In your letter dated July 28, 2011, you requested a tariff classification ruling. A sample of the “Cars 2” Keychain Light, item number 71212, was submitted with your inquiry. The toy car, which is approximately 3” in length, is a three dimensional replica of a car in the Disney Pixar movie “Cars 2” and is attached to a metal chain with a plastic clip on one end. The clip allows the car to dangle from a backpack, a belt loop etc. When the top of the car is pressed one of the headlights is illuminated. The light has a limited use as an effective illuminating device because of the dimness of the emitted light. The novelty toy car with light is principally designed for the amusement of children of 3 years and older. The sample will be returned as requested. The applicable subheading for the “Cars 2” Keychain Light toy will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 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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