The tariff classification of two “Laugh & Learn” toys from China
Issued November 7, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0071
Headings: 9503
Product description
The first item, the “Laugh & Learn Remote,” is item number W9739. The toy is a colorful plastic battery-operated simulated remote that gives a child access to learning about numbers, colors and opposites while pressing buttons that resemble those on a real television remote control. There is a light-up feature, more than 25 pre-programmed songs and fun responses that teach cause and effect in an amusing manner. The item also inspires early role play. The second item is the “Laugh & Learn Puppy’s Piano,” item number W9732. The brightly colored plastic toy piano is battery-operated and is equipped with three modes of play. The first mode introduces counting, colors, animals, etc. through more than 40 sing-along songs, ditties and phrases. When the mode is changed, the child can enjoy making music or in yet another mode, learning words in Spanish. The piano also features a light-up nose on the puppy’s face, two rattle beads attached to a handle and light-up keys on the piano. Both the “Laugh & Learn Remote” and the “Laugh & Learn Puppy’s Piano” are principally designed for the amusement of children between 6 months and 3 years of age. Each provides manipulative play value, independent of any learning. The samples will be returned as requested.
CBP rationale
The applicable subheading for the “Laugh & Learn Remote” and the “Laugh & Learn Puppy’s Piano” will be 9503.00.0071, 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
N188943 November 7, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of two “Laugh & Learn” toys from China Dear Mr. Morse: In your letter dated October 4, 2011, you requested a tariff classification ruling on behalf of Meijer Distribution. Two samples were received with your inquiry. The first item, the “Laugh & Learn Remote,” is item number W9739. The toy is a colorful plastic battery-operated simulated remote that gives a child access to learning about numbers, colors and opposites while pressing buttons that resemble those on a real television remote control. There is a light-up feature, more than 25 pre-programmed songs and fun responses that teach cause and effect in an amusing manner. The item also inspires early role play. The second item is the “Laugh & Learn Puppy’s Piano,” item number W9732. The brightly colored plastic toy piano is battery-operated and is equipped with three modes of play. The first mode introduces counting, colors, animals, etc. through more than 40 sing-along songs, ditties and phrases. When the mode is changed, the child can enjoy making music or in yet another mode, learning words in Spanish. The piano also features a light-up nose on the puppy’s face, two rattle beads attached to a handle and light-up keys on the piano. Both the “Laugh & Learn Remote” and the “Laugh & Learn Puppy’s Piano” are principally designed for the amusement of children between 6 months and 3 years of age. Each provides manipulative play value, independent of any learning. The samples will be returned as requested. The applicable subheading for the “Laugh & Learn Remote” and the “Laugh & Learn Puppy’s Piano” will be 9503.00.0071, 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: 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
More rulings on the same tariff codes
The tariff classification of 4 children’s sensory activity soft toys from China
The tariff classification of the “Fisher-Price® Big Little Feelings® Calm Down Kit” from Mexico.
The tariff classification of the “Fisher-Price See ’n Say the Farmer Says” from China
The tariff classification of a child’s backpack and toys from China
The tariff classification of the “Sesame Street Elmo Take Along Boombox” from China
The tariff classification of 3-piece and 5-piece baby product sets from China
The tariff classification of books and plush toys from China
The tariff classification of the “Forest Friends Carry Case” from China
The tariff classification of the “Sense and Grow Sensory Tissue Box” from China
The tariff classification of the “Bubble and Cool Fan” from China
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 →