CBP Ruling N236764: The tariff classification of a carry case and toys from China

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N2 N236764 (January 17, 2013)

Tariff classification

Headings: 4202

Product description

Your samples will be returned to you. Item A3710 consists of a case and several toys including Angry Bird pods, a launcher, and blocks. The case is constructed of molded plastic and is shaped to depict the character Darth Vader. The case has a latched, hinged closure, which opens to provide access to a compartmentalized interior. It is shaped and fitted to contain up to seventeen Angry Bird pods, a launcher, and blocks. The case is substantially constructed and provides the useful functions of storage, protection, organization and portability to the toys. It measures approximately 10” (W) x 10.75” (H) x 3” (D). The case and toys are not considered to be a set for tariff purposes and will be classified separately under their appropriate subheadings.

CBP rationale

The applicable subheading for the case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other. The applicable subheading for the toy pods, launcher, and blocks will be 9503.00.0073, 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

N236764 January 17, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Ms. Debra Izzo Hasbro, Inc. 1027 Newport Avenue Pawtucket, RI 02861 RE: The tariff classification of a carry case and toys from China Dear Ms. Izzo: In your letter dated October 24, 2012, which was received in this office on December 21, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Item A3710 consists of a case and several toys including Angry Bird pods, a launcher, and blocks. The case is constructed of molded plastic and is shaped to depict the character Darth Vader. The case has a latched, hinged closure, which opens to provide access to a compartmentalized interior. It is shaped and fitted to contain up to seventeen Angry Bird pods, a launcher, and blocks. The case is substantially constructed and provides the useful functions of storage, protection, organization and portability to the toys. It measures approximately 10” (W) x 10.75” (H) x 3” (D). The case and toys are not considered to be a set for tariff purposes and will be classified separately under their appropriate subheadings. The applicable subheading for the case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the toy pods, launcher, and blocks will be 9503.00.0073, 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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