The tariff classification of a plastic horse kit from China
Issued February 12, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
A sample of an item identified as the “Lollipop” kit, SKU 13905101, was received with your request. The item consists of a plastic horse, a paint brush, 6 paint pots and a printed paper play scene. The paint is used to personalize and decorate the toy horse figure. The essential character of the set is imparted by the plastic toy horse, which is principally designed for the amusement of children 6 years of age and older.
CBP rationale
The applicable subheading for the “Lollipop” kit 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
N249604 February 12, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a plastic horse kit from China Dear Ms. Kessens: In your letter received January 16, 2014, you requested a tariff classification ruling. A sample of an item identified as the “Lollipop” kit, SKU 13905101, was received with your request. The item consists of a plastic horse, a paint brush, 6 paint pots and a printed paper play scene. The paint is used to personalize and decorate the toy horse figure. The essential character of the set is imparted by the plastic toy horse, which is principally designed for the amusement of children 6 years of age and older. The applicable subheading for the “Lollipop” kit 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 James Forkan at (646) 733-3025. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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