N257430 N2 Ruling Active

The tariff classification of the “Spiral Art” toy from China

Issued October 15, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item consists of a clam shell-like device with a flat plastic surface with a handle and four colored disks of various sizes. The top of the device has a circular opening. Both the edges of the circular opening and the colored disks contain grooves, allowing one to create spiral designs by placing a pen in the various holes in the disks and running the disks along the grooves. A latch on the front of the spiral device opens to allow one to add and change paper for each new design. The item is principally designed for amusement of children 4 years of age and older.

CBP rationale

The applicable subheading for the “Spiral Art” 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

N257430 October 15, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Joann Mosqueda Ja-Ru, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of the “Spiral Art” toy from China Dear Ms. Mosqueda: In your letter dated September 15, 2014, you requested a tariff classification ruling. A sample of the “Spiral Art” toy, item number 96846, was submitted with your inquiry. The item consists of a clam shell-like device with a flat plastic surface with a handle and four colored disks of various sizes. The top of the device has a circular opening. Both the edges of the circular opening and the colored disks contain grooves, allowing one to create spiral designs by placing a pen in the various holes in the disks and running the disks along the grooves. A latch on the front of the spiral device opens to allow one to add and change paper for each new design. The item is principally designed for amusement of children 4 years of age and older. The applicable subheading for the “Spiral Art” 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 Director National Commodity Specialist Division

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