N253299 N2 Ruling Active

The tariff classification of the “Dino Excavation Kit” from China

Issued May 28, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item is being imported in three styles: Tyrannosaurus Rex, Velociraptor, and Stegosaurus. Each kit contains a clay block, an excavation tool, a cleaning brush, and between 10 to 14 dinosaur fossils. A child will use the excavation tool to chip away the clay block to find and release the hidden fossils. After all the fossils are uncovered and cleaned, the fossil parts can be put together to form a dinosaur skeleton. Children will derive amusement by using the kit to role play as an archeologist. The kit is principally designed for the amusement of children six years of age and older.

CBP rationale

The applicable subheading for the “Dino Excavation Kit” will be 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

N253299 May 28, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Dino Excavation Kit” from China Dear Ms. Aldinger: In your letter dated May 1, 2014, you requested a tariff classification ruling. Three samples of the “Dino Excavation Kit,” Rite Aid item 9032452, were received with your inquiry. The item is being imported in three styles: Tyrannosaurus Rex, Velociraptor, and Stegosaurus. Each kit contains a clay block, an excavation tool, a cleaning brush, and between 10 to 14 dinosaur fossils. A child will use the excavation tool to chip away the clay block to find and release the hidden fossils. After all the fossils are uncovered and cleaned, the fossil parts can be put together to form a dinosaur skeleton. Children will derive amusement by using the kit to role play as an archeologist. The kit is principally designed for the amusement of children six years of age and older. The applicable subheading for the “Dino Excavation Kit” will be 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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