N273279 N2 Ruling Active

The tariff classification of 4 wooden toys from China

Issued March 18, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0071

Headings: 9503

Product description

The samples included “Little Giraffe,” “Little Elephant,” “Little Lion” and “Little Crocodile.” All of the items are wooden toys with wheels in the shape of various animals measuring approximately 2¼” in the width by approximately 3-5” in the height and length. Each of the toys are painted with bright colors and interesting patterns. Children ages 12 months and older will derive amusement by rolling these wooden toys on any available surface.

CBP rationale

The applicable subheading for the “Now I’m Growing! Little Rollers” will be 9503.00.0071, 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

N273279 March 18, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Premila Shankar Innovative Kids Division of Innovative USA, Inc. 50 Washington Street, Suite 201 Norwalk, CT 06854 RE: The tariff classification of 4 wooden toys from China Dear Ms. Shankar: In your letter dated January 18, 2016, you requested a tariff classification ruling. Four individual samples from the “Now I’m Growing! Little Rollers” product line were submitted with your inquiry. The samples included “Little Giraffe,” “Little Elephant,” “Little Lion” and “Little Crocodile.” All of the items are wooden toys with wheels in the shape of various animals measuring approximately 2¼” in the width by approximately 3-5” in the height and length. Each of the toys are painted with bright colors and interesting patterns. Children ages 12 months and older will derive amusement by rolling these wooden toys on any available surface. The applicable subheading for the “Now I’m Growing! Little Rollers” will be 9503.00.0071, 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: Under 3 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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