The tariff classification of various play sets from China
Issued June 2, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The item is an assortment of three play sets composed chiefly of plastic. The ice-cream set includes 2 bowls, a toy scooper, 3 cones, imitation paper napkins with holder, and 5 dips of ice-cream. The cupcake set includes a muffin pan, a tong, and 6 cupcakes. The birthday cake set includes a 6 piece precut birthday cake, a birthday sign, 18 birthday cake decorations, 6 pretend birthday candles and a pie server. Children, ages 3 and older, will derive amusement from the play food while they role-play with the various sets.
CBP rationale
The applicable subheading for the “Ice-Cream Fun,” “Cupcake Playset” and “Happy Birthday Cake Playset,” 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
N253584 June 2, 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 various play sets from China Dear Ms. Aldinger: In your letter dated May 1, 2014, you requested a tariff classification ruling. A sample of the “Ice-Cream Fun,” “Cupcake Playset” and “Happy Birthday Cake Playset,” Rite Aid item 9032660, were received with your inquiry. The item is an assortment of three play sets composed chiefly of plastic. The ice-cream set includes 2 bowls, a toy scooper, 3 cones, imitation paper napkins with holder, and 5 dips of ice-cream. The cupcake set includes a muffin pan, a tong, and 6 cupcakes. The birthday cake set includes a 6 piece precut birthday cake, a birthday sign, 18 birthday cake decorations, 6 pretend birthday candles and a pie server. Children, ages 3 and older, will derive amusement from the play food while they role-play with the various sets. The applicable subheading for the “Ice-Cream Fun,” “Cupcake Playset” and “Happy Birthday Cake Playset,” 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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