N259593 N2 Ruling Active

The tariff classification of “Surfer Dudes” from China

Issued December 9, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The Surfer Dudes toy consists of a miniature EVA foam surfboard, which measures 11” (L) x 3” (W) x 1” (D), complete with skeg and wing. It also contains a plastic surfer figure that attaches to the top of the surfboard and is available in a male and female version. The toy is intended to be used at the beach. When thrown into the ocean, the Surfer Dudes rides the wave back to the shore. It is principally designed for the amusement of children 6 years of age and older.

CBP rationale

The applicable subheading for the “Surfer Dudes” 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

N259593 December 9, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Rebecca Rodriguez Gray Robinson, P.A. 1221 Brickell Avenue Suite 1600 Miami, FL 33131 RE: The tariff classification of “Surfer Dudes” from China Dear Ms. Rodriguez: In your letter dated November 25, 2014, you requested a tariff classification ruling on behalf of Toyosity, LLC. Photographs, videos and descriptive literature on the “Surfer Dudes” were submitted with your inquiry. The Surfer Dudes toy consists of a miniature EVA foam surfboard, which measures 11” (L) x 3” (W) x 1” (D), complete with skeg and wing. It also contains a plastic surfer figure that attaches to the top of the surfboard and is available in a male and female version. The toy is intended to be used at the beach. When thrown into the ocean, the Surfer Dudes rides the wave back to the shore. It is principally designed for the amusement of children 6 years of age and older. The applicable subheading for the “Surfer Dudes” 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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