The tariff classification of a light-up toy from China
Issued March 21, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The item comes in two different styles, a skull and a ghost. This office received the skull version. The top portion in the shape of a skull or ghost is made from a translucent plastic which allows for the various LED lights, which are contained within, to shine through. The bottom portion, also made out of plastic, is long and skinny so that it is easily held in one’s hand. This handle contains a button that turns it on and off and activates 3 different lighting effect modes. The dimensions of the handheld toy are approximately 2 ½” x 2 ½” x 8” and it runs on 3 AAA batteries. It is principally designed for the amusement of children 5 years of age and older.
CBP rationale
The applicable subheading for the “Halloween Plastic LED 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
N238948 March 21, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a light-up toy from China Dear Ms. Liu: In your letter dated February 6, 2013, you requested a tariff classification ruling. A sample of the “Halloween Plastic LED Light” toy, Atico item # A079EA01264, was received with your inquiry. The item comes in two different styles, a skull and a ghost. This office received the skull version. The top portion in the shape of a skull or ghost is made from a translucent plastic which allows for the various LED lights, which are contained within, to shine through. The bottom portion, also made out of plastic, is long and skinny so that it is easily held in one’s hand. This handle contains a button that turns it on and off and activates 3 different lighting effect modes. The dimensions of the handheld toy are approximately 2 ½” x 2 ½” x 8” and it runs on 3 AAA batteries. It is principally designed for the amusement of children 5 years of age and older. The applicable subheading for the “Halloween Plastic LED 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, Thomas J. Russo Director National Commodity Specialist Division
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