N304770 N3 Ruling Active

The tariff classification of alphabet magnets from China

Issued July 8, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

Photographs and a description of The Type Set Company’s “Soft Magnetic Letters,” no product number supplied, were received with your request. The item consists of soft rubber magnets glued to the back of soft EVA foam and then die cut into 1” shapes of letters, numbers, punctuation marks and symbols. The product’s makeup is approximately 15% magnet and 85% foam and it is sold in sets of 200 pieces, in various colors, and in clear plastic sealable bags. Children can amuse themselves while learning to identify numbers, the alphabet, basic words and sentences. The item is principally designed for the amusement of children ages 4 and older and will be classified as an educational toy.

CBP rationale

The applicable subheading for the “Soft Magnetic Letters” 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

N304770 July 8, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Bo James Lisa Ragan Customs Brokerage 1 Clay Pl. Hapeville, GA 30354 RE: The tariff classification of alphabet magnets from China Dear Mr. James: In your letter submitted June 12, 2019, you requested a tariff classification ruling on behalf of your client, The Type Set Company. Photographs and a description of The Type Set Company’s “Soft Magnetic Letters,” no product number supplied, were received with your request. The item consists of soft rubber magnets glued to the back of soft EVA foam and then die cut into 1” shapes of letters, numbers, punctuation marks and symbols. The product’s makeup is approximately 15% magnet and 85% foam and it is sold in sets of 200 pieces, in various colors, and in clear plastic sealable bags. Children can amuse themselves while learning to identify numbers, the alphabet, basic words and sentences. The item is principally designed for the amusement of children ages 4 and older and will be classified as an educational toy. The applicable subheading for the “Soft Magnetic Letters” 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 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

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