N288580 N2 Ruling Active

The tariff classification of a plastic frisbee from China

Issued August 25, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0090

Headings: 9503

Product description

You submitted a photograph of a "plastic frisbee” marketed to be sold and used as a dog toy. As indicated in your request, the item is made of 100% plastic and contains a printed image of a dog’s paw print on the top. The item consists of a plastic saucer-shaped disk that measures approximately 8" in diameter and is intended for use as an entertaining throw or toss toy, much like a toy ball, but with an added unique aerodynamic characteristic. Although you indicate the item is for use exclusively with a dog, its shape, construction, and function is identical to that of a standard flying disk, that is, to provide amusement when tossed on a beach, or thrown in a backyard, a playground or a park. Therefore, the item is classifiable as a toy in Chapter 95 of the Harmonized Tariff Schedule.

CBP rationale

The applicable subheading for the "plastic frisbee” will be 9503.00.0090, 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…Other.

Full text

N288580 August 25, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Mr. Charles Elder Pet Supplies Plus 17197 N. Laurel Park Drive Livonia, MI 48152 RE: The tariff classification of a plastic frisbee from China Dear Mr. Elder: In your letter dated July 25, 2017, you requested a tariff classification ruling. You submitted a photograph of a "plastic frisbee” marketed to be sold and used as a dog toy. As indicated in your request, the item is made of 100% plastic and contains a printed image of a dog’s paw print on the top. The item consists of a plastic saucer-shaped disk that measures approximately 8" in diameter and is intended for use as an entertaining throw or toss toy, much like a toy ball, but with an added unique aerodynamic characteristic. Although you indicate the item is for use exclusively with a dog, its shape, construction, and function is identical to that of a standard flying disk, that is, to provide amusement when tossed on a beach, or thrown in a backyard, a playground or a park. Therefore, the item is classifiable as a toy in Chapter 95 of the Harmonized Tariff Schedule. The applicable subheading for the "plastic frisbee” will be 9503.00.0090, 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…Other.” 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →