N254014 N2 Ruling Active

The tariff classification of a plastic ball and chain accessory from China

Issued June 16, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item is a plastic ball and chain that measures approximately 22” in length. Attached to the other end of the chain is a plastic imitation leg shackle. The item will be used as a costume accessory. Children, ages 8 and older, will derive amusement from the ball and chain while role-playing as a prisoner.

CBP rationale

The applicable subheading for the “Ball and Chain” 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

N254014 June 16, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a plastic ball and chain accessory from China Dear Ms. Benedetto: In your letter dated May 27, 2014, you requested a tariff classification ruling. A sample of the “Ball and Chain,” style 13484, was received with your inquiry. The item is a plastic ball and chain that measures approximately 22” in length. Attached to the other end of the chain is a plastic imitation leg shackle. The item will be used as a costume accessory. Children, ages 8 and older, will derive amusement from the ball and chain while role-playing as a prisoner. The applicable subheading for the “Ball and Chain” 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

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