N253763 N2 Ruling Active

The tariff classification of a light-up toy construction set from China

Issued June 13, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item contains 159 pieces which includes 13 light-up pods, 60 flexible link tubes, 86 glowing connector links and a colorful illustrated instruction sheet. Shaking or tapping the item causes the light-up pods to activate and flash. Children will derive amusement using the contents of the set to create various objects such as a star, goggles, necklace, animal, or any of their own original creations. The item is principally designed for the amusement of children ages 5 and older.

CBP rationale

The applicable subheading for the “Light Up Links” 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

N253763 June 13, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Gina McClain Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a light-up toy construction set from China Dear Ms. McClain: In your letter dated May 16, 2014, you requested a tariff classification ruling. A sample of the “Light Up Links,” item 40461, was received with your inquiry. The item contains 159 pieces which includes 13 light-up pods, 60 flexible link tubes, 86 glowing connector links and a colorful illustrated instruction sheet. Shaking or tapping the item causes the light-up pods to activate and flash. Children will derive amusement using the contents of the set to create various objects such as a star, goggles, necklace, animal, or any of their own original creations. The item is principally designed for the amusement of children ages 5 and older. The applicable subheading for the “Light Up Links” 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →