N332936 N3 Ruling Active

The tariff classification of the “Sense and Grow Sensory Tissue Box” from China

Issued June 1, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0071

Headings: 9503

Product description

A photo and a description of the “Sense and Grow Sensory Tissue Box” were received with your inquiry. The product is a 4" x 11" x 6" box made of 100% polyester plush weighted with glass beads in the base to hold it in place. Inside the box are 15" tissue-sized polyester squares of varying textures, such as sheer, tulle, crinkly, crinkly felt, and corduroy. The product is designed to provide amusement for babies and young children as they pull the tissues from the box and experience the different textures of the material. Articles such as these are considered within the scope of the term "educational toy" because they serve as basic tools to aid in developing motor skills, sensory perception, hand-eye coordination, etc. It is a baby's natural curiosity which spurs the learning of the aforementioned skills while having fun discovering new things. The age designation for this product is for children aged 5 months and older.

CBP rationale

The applicable subheading for “Sense and Grow Sensory Tissue Box” 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

N332936 June 1, 2023 CLA-2-39:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Mr. Joseph Kenny Geodis USA LLC One CVS Dr. Woonsocket, RI 02895 RE:      The tariff classification of the “Sense and Grow Sensory Tissue Box” from China   Dear Mr. Kenny: In your letter submitted May 16, 2023, you requested a tariff classification ruling on behalf of your client CVS. A photo and a description of the “Sense and Grow Sensory Tissue Box” were received with your inquiry.  The product is a 4" x 11" x 6" box made of 100% polyester plush weighted with glass beads in the base to hold it in place.  Inside the box are 15" tissue-sized polyester squares of varying textures, such as sheer, tulle, crinkly, crinkly felt, and corduroy.  The product is designed to provide amusement for babies and young children as they pull the tissues from the box and experience the different textures of the material.  Articles such as these are considered within the scope of the term "educational toy" because they serve as basic tools to aid in developing motor skills, sensory perception, hand-eye coordination, etc.  It is a baby's natural curiosity which spurs the learning of the aforementioned skills while having fun discovering new things.  The age designation for this product is for children aged 5 months and older. The applicable subheading for “Sense and Grow Sensory Tissue Box” 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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