The tariff classification of a plastic gear construction set from China
Issued August 7, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The item consists of 100 polyethylene multicolored gears that are packaged in a see-through storage case. The case contains a detachable lid, 2 locking latches and an integrated handle for easy transportation. The carrying case can also be used in conjunction with the set to encourage creativity and imaginative play. Children will derive amusement designing and creating their own individual structures while at the same time developing their motor skills and hand-eye coordination. It is principally designed for the amusement of children 3 years of age and older.
CBP rationale
The applicable subheading for the “Jumbo Gears Galore Set,” will be 9503.00.0073, 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
N288204 August 7, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Jennifer Washicko ECR4Kids, L.P. 2245 San Diego Ave. Suite 125 San Diego, CA 92110 RE: The tariff classification of a plastic gear construction set from China Dear Ms. Washicko: In your letter submitted July 10, 2017, you requested a tariff classification ruling. Photographs and a description of the “Jumbo Gears Galore Set,” model number ELR-19235, was submitted with your inquiry. The item consists of 100 polyethylene multicolored gears that are packaged in a see-through storage case. The case contains a detachable lid, 2 locking latches and an integrated handle for easy transportation. The carrying case can also be used in conjunction with the set to encourage creativity and imaginative play. Children will derive amusement designing and creating their own individual structures while at the same time developing their motor skills and hand-eye coordination. It is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Jumbo Gears Galore Set,” will be 9503.00.0073, 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 https://hts.usitc.gov/current. 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 Associate Hershel Rosenfeld at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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