10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of Puchi( Petites "Fun Meals" from Japan.
Issued June 16, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R04173 (June 16, 2006)
Tariff classification
HTS codes: 9503.70.0000
Headings: 9503
Product description
You submitted photographs of Puchi( Petites “Fun Meals”, which are plastic toy sets consisting of various miniature food items made of plastic and hand painted. The “Fun Meals” are sold individually in a series of ten and packaged in cardboard boxes for retail sale. Each set has a food theme. For example, “Waffles” includes a waffle maker, a bottle of syrup, two bottles of fruit and a waffle on a plate. The sets are “Waffles”, “Pizza Night”, “BBQ Night”, “Eggs, Etc.”, “Mexican Diner”, “Seafood Surprise”, “Morning Grab n’ Go”, “Spaghetti and Meatballs”, “Drive n’ Go” and “Burger Night.” The “Fun Meals” are considered similar to other scaled-down toy items, such as miniature furnishings for dollhouses, and will be classified as toys.
CBP rationale
The applicable subheading for Puchi( Petites “Fun Meals” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof.
Full text
NY R04173 June 16, 2006 CLA-2-95:RR:NC:SP:225 R04173 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Susan Friend Yamato Transport 80 Seaview Drive Secaucus, NJ 07094 RE: The tariff classification of Puchi( Petites “Fun Meals” from Japan. Dear Ms. Friend: In your letter dated June 12, 2006, on behalf of Re-Ment International Corporation, you requested a tariff classification ruling. You submitted photographs of Puchi( Petites “Fun Meals”, which are plastic toy sets consisting of various miniature food items made of plastic and hand painted. The “Fun Meals” are sold individually in a series of ten and packaged in cardboard boxes for retail sale. Each set has a food theme. For example, “Waffles” includes a waffle maker, a bottle of syrup, two bottles of fruit and a waffle on a plate. The sets are “Waffles”, “Pizza Night”, “BBQ Night”, “Eggs, Etc.”, “Mexican Diner”, “Seafood Surprise”, “Morning Grab n’ Go”, “Spaghetti and Meatballs”, “Drive n’ Go” and “Burger Night.” The “Fun Meals” are considered similar to other scaled-down toy items, such as miniature furnishings for dollhouses, and will be classified as toys. The applicable subheading for Puchi( Petites “Fun Meals” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a "Garden Girlz Mini Garden Sets" from China
The tariff classification of a "Garden Girlz Rose Bud Cottage" from China
The tariff classification of Baby’s First Purse from Hong Kong
The tariff classification of 8 activity sets from China
The tariff classification of Crochet Fun Kit, Item#26351, Learn to Knit Kit, Item# 26352, and Begin to Crochet Kit, Item# 26353 from China
The tariff classification of a "Garden Girlz Violet’s Villa" from China
The tariff classification of a "Garden Girlz Cala Lily Cottage" from China
The tariff classification of a "Garden Girlz Meadow Mansion" from China
The tariff classification of a children’s laboratory set from China.
The tariff classification of a "Summer Sport Toy Combo Set" from China
Follow R04173
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.