The tariff classification of a digging toy from China
Issued March 14, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
/Decko Products. A photograph and description of the “Mighty Digger,” item # 175-4210, were submitted with your inquiry. The item is a children’s portable toy used for play digging in sand, mulch or snow. It is constructed of steel with a molded plastic seat and a rotating play crane that extends approximately 30” from the seat. It is equipped with dual-handle manual controls and has a maximum weight capacity of 70 pounds. The digger is principally designed for the amusement of children ages 3 and older.
CBP rationale
The applicable subheading for the “Mighty Digger” 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
N273097 March 14, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Gordon Anderson C.H. Robinson Minneapolis International 14800 Charlson Road Suite 400 Eden Prairie, MN 55347 RE: The tariff classification of a digging toy from China Dear Mr. Anderson: In your letter dated February 8, 2016, you requested a tariff classification ruling on behalf of your client, Michel Sales Company Inc./Decko Products. A photograph and description of the “Mighty Digger,” item # 175-4210, were submitted with your inquiry. The item is a children’s portable toy used for play digging in sand, mulch or snow. It is constructed of steel with a molded plastic seat and a rotating play crane that extends approximately 30” from the seat. It is equipped with dual-handle manual controls and has a maximum weight capacity of 70 pounds. The digger is principally designed for the amusement of children ages 3 and older. The applicable subheading for the “Mighty Digger” 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, Deborah Marinucci Acting Director National Commodity Specialist Division
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