N198035 N1 Ruling Active

The tariff classification of an electronic Animal Caller from China

Issued January 11, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

A photograph of the electronic Animal Caller, part of the Backyard Safari product line, was received with your inquiry. The product is a battery-operated toy that is pre-programmed to play five different animal sounds by using a knob to select a particular animal. The body of the toy is a truncated cone shape with a sculpted bear head on one end and a handle to hold the caller on the other. There is a trigger on the handle that allows a child to activate the caller. The Animal Caller is designed to amuse children ages five years and older.

CBP rationale

The applicable subheading for the Animal Caller 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

N198035 January 11, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Ave South Birmingham, AL 35205 RE: The tariff classification of an electronic Animal Caller from China Dear Ms. Sudsinsunthorn: In your letter dated December 21, 2011 you requested a tariff classification ruling. A photograph of the electronic Animal Caller, part of the Backyard Safari product line, was received with your inquiry. The product is a battery-operated toy that is pre-programmed to play five different animal sounds by using a knob to select a particular animal. The body of the toy is a truncated cone shape with a sculpted bear head on one end and a handle to hold the caller on the other. There is a trigger on the handle that allows a child to activate the caller. The Animal Caller is designed to amuse children ages five years and older. The applicable subheading for the Animal Caller 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, Thomas J. Russo Director National Commodity Specialist Division

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